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要有科学的制度安排,保证内部会计人员能够独立完成财务管理活动,保证财务报表的真实性、准确性和完整性如今的企业财务决算已不仅是对年度财务收支状况、经营生产成果,还有管理绩效的反应,也是企业投资人考察企业经营业绩和对财务绩效进行评价的依据。我国《公司法》第38条规定“审议批准公司的年度财务预算方案、决算方案”为股东(大)会的基本职权;第47条则将“制定公司的年度财务预算方案、决
To have a scientific institutional arrangements to ensure that internal accounting staff to independently complete the financial management activities to ensure the authenticity, accuracy and completeness of financial statements Today’s corporate financial accounts have been not only on the annual financial status of revenue and expenditure, operating the production, but also Management response to the performance, but also business investors to examine the business performance and financial performance evaluation basis. Article 38 of the Company Law of the People’s Republic of China stipulates that ”to consider and approve the annual financial budget plan and final account plan of the Company for the basic functions and powers of the shareholders (big) associations“; Article 47 shall ”formulate the annual financial budget plan of the company