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现代企业制度的基本特征可概括为产权明晰,权责明确,政企分开,管理科学。上述特征决定了企业财会工作在财务管理体制、会计核算手段和方法、财务管理信息系统的建立和运用,以及提高财务管理人员的整体素质等方面,都要有质的飞跃。目前应在以下诸方面下功夫,提高财会工作水平和促进现代企业制度的建立。一、认真贯彻《两则》、《两制》,落实资本金制度,促进产权明晰的现代企业制度的建立所谓产权明晰,是指国家对国有企业中的国有资产拥有所有权,企业对所有投资者投入资金所形成的资产拥有法人财产权。国家作为国有资产的所有者,要以投入资本的份额对企业的债务负有限责任。作为国有企业的主要投资人,国家要行使国有企业资产的监控权,要对企业的生产经营活动进行依法管理,要从企业税后利润中分得利润。国有企业享有依法自主经营权,同时也要依法纳税,自负盈亏,还要对所拥有的资产承担保值增值的责任。
The basic characteristics of the modern enterprise system can be summarized as clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science. The above characteristics determine that corporate finance and accounting work must have a qualitative leap in terms of financial management system, accounting methods and methods, establishment and application of financial management information systems, and improvement of the overall quality of financial management personnel. At present, efforts should be made to improve the level of accounting work and promote the establishment of a modern enterprise system. I. Conscientiously implement the “Two Regulations” and “Two Regulations” to implement the capital system and promote the establishment of a modern enterprise system with clear property rights. The so-called property rights clarification means that the state owns ownership of state-owned assets in state-owned enterprises, and the enterprise is responsible for all investors. The assets formed by investing funds have corporate property rights. The state, as the owner of state-owned assets, must assume limited liability for the debt of the enterprise with its share of invested capital. As the main investor of a state-owned enterprise, the state must exercise the right to monitor the assets of state-owned enterprises. It must manage the production and business activities of enterprises in accordance with the law, and must profit from the profits of enterprises after taxation. State-owned enterprises enjoy the right to operate independently according to law, and they must also pay taxes in accordance with the law and assume responsibility for their own profits and losses. They must also assume responsibility for maintaining and increasing the value of their assets.