论文部分内容阅读
近两年的经济管理体制改革,从根本上改变了企业理财的环境,使沿袭三十多年的理财模式在理财观念和技术方法等各个方面都出现了一些值得注意的重大变革。主要有以下十个方面。 1、理财的主体由国家转为企业。过去认为,企业是国家的,当然是为国家理财。而财务活动给企业自身的影响如何,似乎不应考虑。企业没有自己的经济利益,当然也就没有理财的权力和责任。改革以后,企业作为一个相对独立的商品生产者,要求独立核算、财务自理、自负盈亏,这就使企业有了独立的财务利益,企业才开始真正成为责权利相统一的理财主体。在变化了的经济环境下,企业出于自身的经济利益,遇事首先
The reform of the economic management system in the past two years has fundamentally changed the environment for corporate finance, and has brought about some significant changes in financial management concepts, technical methods, and other aspects that have followed over 30 years of financial management. There are mainly the following ten aspects. 1, the main body of financial management from the state to business. In the past, it was believed that companies were national, and of course financial management for the country. It seems that the impact of financial activities on the company itself should not be considered. Enterprises do not have their own economic interests, of course, there is no financial management power and responsibility. After the reform, as a relatively independent producer of goods, the company requires independent accounting, financial self-sufficiency, and self-financing, which enables the company to have independent financial interests, and the company begins to truly become the financial management entity whose responsibility and rights are unified. In the changed economic environment, companies are the first to fail in their own economic interests.