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随着社会主义市场体制、法制的建立和完善,专业银行向国有商业银行转换,金融企业财务制度有了重大的变革,这对完善金融企业内部运行机制,提高核算质量有着十分重要的意义。但在实施新的《金融企业财务制度》过程中,由于新旧财务管理的措施还没有完全衔接,一些旧的管理办法已不适应新的财务制度的要求,因此,亟待采取对策,理顺内部财务管理关系。
With the establishment and improvement of the socialist market system and the legal system, the transformation of specialized banks to state-owned commercial banks has brought about major changes in the financial systems of financial enterprises. This is of great significance to improving the internal operating mechanism of financial enterprises and improving the quality of accounting. However, in the process of implementing the new “financial institution of financial enterprises”, since the old and new financial management measures have not yet been completely linked up, some of the old management measures have not met the requirements of the new financial system. Therefore, urgent measures are required to rationalize the internal financial Manage relationships.