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企业内部财务管理制度的改革,是这次财务制度改革的重要组成部分。因此,进一步修订完善企业内部财务管理制度,提高企业财务管理制度是提高企业财务管理水平,适应改革形势的需要,是提高企业经济效益的重要保证。根据《两则》精神,企业内部的各项资金可按生产经营需要综合使甩.新制度打破了固定资金、流动资金、专用资金的三段机械平衡,原结存的生产发展基金、后备基金等可以统筹运用生产经营。因此,1993年我们适时地对资金管理制度进行修订完善,初步建立起一套较为完整的资金管理办法,其主要做法是:
The reform of the enterprise’s internal financial management system is an important part of this financial system reform. Therefore, the further revision and improvement of the internal financial management system of enterprises and the improvement of the financial management system of enterprises are the requirements for improving the financial management level of enterprises and meeting the needs of the reforms, and are important guarantees for improving the economic efficiency of enterprises. According to the spirit of the “Two Regulations”, all funds within the company can be comprehensively dismantled according to the needs of production and operation. The new system breaks the three-phase mechanical balance of fixed funds, liquid funds and special funds, the original balance of production development funds, reserve funds, etc. We can use production and management as a whole. Therefore, in 1993, we timely revised and improved the capital management system, and initially established a relatively complete set of fund management methods. The main methods are: