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全国会计研究生第四次学术讨论会与四川省会计研究生协会第一次科学讨论会,于1988年11月中旬在西南财经大学召开。现将讨论会主要观点综述如下: 一、企业财务问题1、改革中企业财务管理的困境及对策。代表们指出:目前企业财务管理面临的困难很多:(1)企业筹资渠道不畅,承担风险模糊;(2)资金使用效益低,浪费严重;(3)税利不分,利润分配与国际惯例脱节;(4)财务管理机构不健全。代表们认为,治理的对策是:(1)设置与会计机构平行的财务机构,增强企业管理人员的财务意识,提倡全员财务管理;(2)健全法制,稳定政策,改革金融体制,完善注册会计师制度,整顿筹资环境,疏通筹资渠道;(3)完成资金分帐,
The Fourth National Academic Conference on Accounting Postgraduates and the First Scientific Symposium of the Sichuan Provincial Graduate Accounting Association were held in Southwestern University of Finance and Economics in mid-November 1988. The main points of discussion in the seminar are summarized as follows: I. Corporate Financial Issues 1. The predicament and countermeasures of corporate financial management during reforms. The delegates pointed out that the current difficulties faced by corporate financial management are many: (1) Poor corporate fund-raising channels and ambiguous risks; (2) Inefficient use of funds and serious waste; (3) Profits and losses are not divided, and profit distribution is out of line with international practices. (4) Financial management agencies are not sound. The delegates believe that the governance measures are: (1) Setting up financial institutions that are in parallel with accounting organizations, enhancing the financial awareness of enterprise managers, and advocating for full financial management; (2) Improving the legal system, stabilizing policies, reforming the financial system, and improving registration The accountant system, rectifying the financing environment, and clearing financing channels; (3) Completion of fund splitting,