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财政部于1994年5月31日以(94)财工字第194号文印发了《关于工交企业制定内部财务管理办法的指导意见》。全文约12000字左右,本刊分两期发表。企业内部财务管理办法是企业根据《企业财务通则》和分行业的企业财务制度的规定,结合其自身生产经营特点管理要求而制定的规范企业内部财务活动的管理办法。企业必须按照国家的统一要求,建立起合理、科学、有序的内部财务管理办法,既把国家赋予企业的理财权具体化、制度化,也要强化企业自我约束,确保新的财务制度体系的有效实施。
The Ministry of Finance issued the “Guiding Opinions on the Formulation of Internal Financial Management Measures for Industrial and Commercial Enterprises” on May 31, 1994 in (94) Cai Gong Zi No. 194. The full text is about 12,000 words. The journal is published in two phases. The internal financial management method of an enterprise is the method for regulating the internal financial activities of the enterprise according to the provisions of the “General Principles of Corporate Finance” and the enterprise’s financial system of different industries, combined with the management requirements of its own production and operation characteristics. Enterprises must establish a reasonable, scientific, and orderly internal financial management approach in accordance with the unified requirements of the state, which not only concretizes and institutionalizes the financial management rights granted to enterprises by the state, but also strengthens the self-discipline of enterprises and ensures the new financial system. Effective implementation.