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新《企业会计准则》和《企业财务通则》的颁布实施,是企业财务会计制度改革的重大举措,标志着企业财务会计管理进一步走上了规范化、法制化的轨道。新通则明确了财政部门与企业间的财务管理关系,各级财政机关主要依据与企业的财务关系对企业实施政府宏观财务管理,投资者凭借产权关系进行管理,经营者凭借委托代理关系进行管理,三个层次共同构成完整的企业财务管理体系。显然企业可根据通则和企业的实际情况自主决定内部财务管理事项。而新
The promulgation and implementation of the new “Accounting Standards for Business Enterprises” and “the General Rules for Corporate Finance” are significant measures for the reform of the financial and accounting systems of enterprises, marking a further standardization and legalization of corporate financial and accounting management. The new general rules clarify the financial management relations between the financial departments and enterprises. The financial authorities at all levels implement the government’s macro-financial management mainly on the basis of the financial relations with the enterprises, and the investors manage the property rights. The operators manage the relationship through entrusted agency, Three levels together constitute a complete corporate financial management system. Obviously enterprises can independently decide the internal financial management matters according to the general rules and the actual situation of the enterprises. And new