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资金是企业的血液。为加强对资金流动过程的管理与控制,加速资金周转以促进企业发展,20世纪70年代以来,我国各类企业逐步开展了由非财务部门进行的经济核算,进而发展为系统的全面经济核算,有效地提升了企业财务管理水平。随着低碳经济的到来,用发展的眼光审视企业当前的全面经济核算,我们认为有必要进一步拓宽其纬度视角,以更好地规范和优化企业全员理财行为,提高全员理财质量与效益。一、全面经济核算目标与低碳经济要求之间的距离全面经济核算在我国企业的出现有着其相应的历史背景。当时我国刚刚开始走出计划经济,企业生产经营活动从单一面
Money is the blood of the business. In order to strengthen the management and control over the flow of funds and speed up the flow of funds so as to promote the development of enterprises, various types of enterprises in our country have gradually carried out economic accounting conducted by non-financial departments since the 1970s and have subsequently developed into systematic and comprehensive economic accounting. Effectively enhance the level of corporate financial management. With the advent of a low-carbon economy, looking at the current comprehensive economic accounting of a company from a development perspective, we think it is necessary to further broaden its perspective of latitude in order to better regulate and optimize the enterprise’s overall wealth management behavior and improve the quality and effectiveness of financial management for all . First, the comprehensive economic accounting objectives and the requirements of low-carbon economy The distance between comprehensive economic accounting in China’s enterprises have their own historical background. At that time, our country was just beginning to emerge from the planned economy. The production and operation activities of enterprises were from a single perspective