论文部分内容阅读
贯彻落实国务院《关于加强国有企业财务监督的意见》(以下简称《意见》)精神,加强财务监督,这是当前财政工交部门的首要任务,也是深化财税改革,健全财政职能,加强财政管理的重要组成部分。财政工交部门要努力做好企业财务监督管理工作,把企业财务管理提高到一个新阶段、新水平。一、要充分认识到加强企业财务监督的必要性和紧迫性。从1993年7月1日起,全国实行《企业财务通则》和分行业财务制度,将过去国家管理的一些财务权限下放给企业。4年来的实践证明,这是符合企业改革和建立社会主义市场经济体制方向的,对促进政企分开和企业发展起到了积极作用。但放权后,由于相应的财务监
The implementation of the State Council’s “Opinions on Strengthening the Financial Supervision of State-owned Enterprises” (hereinafter referred to as “Opinions”) and the strengthening of financial supervision are the primary tasks of the current finance and social service delivery department as well as the important task of deepening fiscal and taxation reforms, perfecting the financial functions and strengthening financial management component. The financial sector should make efforts to work well financial supervision and management of enterprises, the enterprise financial management to a new stage, a new level. First, we must fully understand the necessity and urgency of strengthening financial supervision of enterprises. Since July 1, 1993, the “General Rules for Corporate Finance” and the sub-sector financial system have been implemented all over the country, with some of the financial authorities under the management of the state in the past delegated to enterprises. Practice in the past four years has proved that this is in line with the direction of enterprise reform and the establishment of a socialist market economic system and has played an active role in promoting the separation of government from enterprises and enterprise development. However, after the delegation of power, due to the corresponding financial supervisor