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随着社会主义市场经济的建立与发展,企业所有权与经营权的适当分离,产权主体与筹资渠道的多样化,以及负债经营企业的不断增多。原资金平衡表所反映的资金占用=资金来源,既无法满足投资者、债权人和企业管理人员的多方面需要;也不能满足报表使用者藉以衡量、考核、评估和预测企业资源分布、变现支付能力、权益结构与偿债能力,以及投资风险的需要;同时,表内“三类资金,分段平衡”的对应关系,也不符合企业自主经营、自主运
With the establishment and development of the socialist market economy, proper separation of corporate ownership and management rights, diversification of property rights subjects and financing channels, and the increasing number of debt-operating enterprises. The capital occupation reflected in the original fund balance table = source of funds cannot meet the various needs of investors, creditors, and enterprise managers; nor can it satisfy reporting users to measure, assess, evaluate, and forecast the distribution of corporate resources and realise the ability to pay. , equity structure and solvency, as well as the need for investment risk; at the same time, the corresponding relationship of “three types of funds and sub-equilibrium” in the table is not in line with the independent management and autonomous operation of enterprises.