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企业财务管理体制新通则第二章企业财务管理体制共6条,明确了建立企业财务管理体制的基本原则和要求,确立了企业财务运行的重要制度,界定了投资者和经营者在企业财务管理体制中的定位和职责。一、企业财务管理体制概述企业财务管理体制,是协调企业利益相关主体之间财务关系的基本规则和制度安排,是构建企业财务管理制度的基础和框架。新通则中的财务管理体制,分为宏观和微观两个层面:一是
The second chapter of corporate financial management system, the second chapter of the new general rules of corporate financial management system, a total of six financial management systems, clearly established the basic principles and requirements of the enterprise financial management system, established an important system of corporate financial operations, defines the investors and managers in the enterprise financial management Institutional positioning and responsibilities. I. Overview of Enterprise Financial Management System The enterprise financial management system is the basic rules and institutional arrangement for coordinating the financial relations among the main stakeholders in the enterprise and is the foundation and framework for the establishment of the enterprise financial management system. The new general rules of the financial management system, divided into two levels of macro and micro: First