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企业的财务管理活动无疑深受企业所在的经济环境、法律环境和金融市场环境的影响。自1992年《企业财务通则》颁布实施以来,我国的经济体制已从原来的计划调节市场、市场调节企业的模式逐渐转变为社会主义市场经济模式。伴随着这一转变,政府干预经济活动的强度、广度发生了深刻变化,政府职能从通过计划直接调控企业和市场逐渐转变为通过财政与货币等宏观经济政策间接调控
The financial management activities of enterprises are undoubtedly influenced by the economic environment, legal environment and financial market environment in which the enterprises are located. Since the promulgation and implementation of the “General Rules for Corporate Finance” in 1992, China’s economic structure has been adjusted from the original plan to the market, and the pattern of market-regulating enterprises has gradually been transformed into the socialist market economy. With this change, the intensity and breadth of government intervention in economic activities have undergone profound changes. From the direct control of enterprises and markets through the plan, government functions have gradually shifted to the indirect regulation through macroeconomic policies such as fiscal and monetary policy