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新会计制度中,《财务状况变动表》是比较陌生的,读后也感到确实有些新意。一、随着经济的发展,财务的内容也相应发展在计划经济的条件下,企业资金来源比较单一,资金使用权也比较小,因此资金运动的内容基本上限于生产经营范围内的;从资金的占用和运转来看,也就是储备资金的管理、生产资金的管理、销售资金的管理;把资金的耗费和增殖也包括在内,也不过加上成本管理和利润管理(也有把成本管理放在财务管理之外的,叫财务成本管理)。
In the new accounting system, the “Statement of Financial Position” is rather unfamiliar. After reading it, I feel that there are indeed some new ideas. First, with the economic development, the financial content has also been developed under the conditions of a planned economy, the source of funds is relatively simple, the use of funds is relatively small, so the capital movement is basically limited to the scope of production and operation; from the funds Of the occupation and operation point of view, that is, the management of reserve funds, production funds management, sales management of funds; the cost of capital and proliferation are also included, but also with cost management and profit management (and also put cost management In addition to financial management, called financial cost management).