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在现代市场经济条件下,企业是自主经营、自负盈亏、自担风险、自我发展的经济组织,是营利性的经济实体。企业以追求最大经济效益为目的。为此企业不仅要关心生产和流通,更重要的是要关心财务管理,对财务活动进行科学的决策和管理,正确处理各种财务关系。财政部于1993年7月1日颁布的《企业财务通则》,强调了加强企业的财务管理和经济核算的重要
Under the conditions of a modern market economy, an enterprise is an economic organization that runs its own business, assumes responsibility for its own profits and losses, takes risks and develops itself. It is a for-profit economic entity. Enterprises in pursuit of maximum economic efficiency for the purpose. To this end, enterprises should not only care about production and circulation, but more importantly, they should care about financial management, make scientific decisions and management over financial activities, and properly handle various financial relationships. The “General Rules for Corporate Finance” promulgated by the Ministry of Finance on July 1, 1993 emphasizes the importance of strengthening the financial management and economic accounting of enterprises