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股份制作为一种先进、有效的经营管理形式已引入我国,并作为建立现代企业制度特别是国有企业经营机制转换的一种重要形式而迅速地发展。但由于我国股份制刚刚起步,加之多项改革措施的配合逐步出台,特别是法律方面的规范尚跟不上,因此在实际操作中还存在一些问题需要进一步研究解决,使其不断趋于完善。我们课题组通过对成都地区若干股份制试点企业的调查,就当前股份制企业财务管理上存在的若干问题,从理论与实践的结合上进行了探讨,现提出供有关各方参考。
The production of stocks as an advanced and effective form of business management has been introduced into China, and has been rapidly developed as an important form of establishing a modern enterprise system, especially the transformation of state-owned enterprise operating mechanisms. However, as China’s shareholding system has just started, with the gradual introduction of a number of reform measures, especially the legal aspects can not keep up, so there are still some problems in the actual operation needs further research and resolution, so that it constantly tends to improve. Our task force discussed the problems in the financial management of the current joint-stock companies through the investigation of a number of joint-stock pilot companies in the Chengdu area, and discussed the combination of theory and practice. Reference is now made to relevant parties.