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《中共中央关于建立社会主义市场经济体制若干问题的决定》提出我国要转换国有企业经营机制,建立现代企业制度,客观上要求我国企业财务管理制度作相应的变革。我国企业财务管理与西方国家有本质上的区别,但西方国家的企业财务管理经历了较长的时期,不论是企业内部的财务管理还是国家对(国有)企业的管理,都包含了较为丰富的经验和教训。因此,了解西方企业财务管理情况,对研究和改进当前我国企业财务管理工作,有重要的现实意义。
The “Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System” suggests that China must change the operational mechanism of state-owned enterprises and establish a modern enterprise system, which objectively requires a corresponding reform of the financial management system of Chinese enterprises. The financial management of Chinese enterprises is fundamentally different from that of western countries. However, the financial management of enterprises in Western countries has experienced a long period of time. Both the internal financial management of enterprises and the management of state-owned companies include richer ones. experiences and lessons. Therefore, it is of great practical significance to understand the financial management of Western companies and to study and improve the current financial management of Chinese enterprises.