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随着我国经济发展进入新时期,“三期叠加”矛盾突出,国资国企改革面临新的挑战和要求。与之相对应,企业财务管理的内涵也发生了深刻变化。《企业财务通则》(以下简称《通则》)在执行中逐步显现出一些问题,部分条款和内容与深化社会主义市场经济体制改革的要求不相适应,需要加以修订和完善。一、《通则》执行中存在的问题1.不适应企业财务管理内涵的变化和深化企业改革的需要。随着我国经济体制改革的不断深化,当前企业财务管理的内涵已有较大扩展和延伸,管理重点从财务要素的后期管理转变为事
With the economic development of our country entering a new era and the prominent contradictions in the “three superpositions”, the reform of state-owned assets and state-owned enterprises is facing new challenges and demands. Correspondingly, the connotation of corporate financial management has undergone profound changes. The “General Rules for Corporate Finance” (hereinafter referred to as the “General Rules”) show some problems gradually during the implementation. Some of the articles and contents are incompatible with the requirements for deepening the reform of the socialist market economic system and need to be revised and improved. First, the “General Rules” the implementation of the problems 1. Does not meet the changes in corporate financial management and deepen the needs of enterprise reform. With the continuous deepening of China’s economic system reform, the connotation of the current financial management of enterprises has been greatly expanded and extended, and the focus of management has shifted from the post-management of financial elements to something