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一、改革前财务系统职能作用的特征及局限经济体制和经营机制改革前。财务系统职能作用的特征及局限有以下几个方面: 1.时间不同步。施工企业的经营活动以工程处为主体进行,核算业务的重点在工程处和工区。财务处是非直接参与的核算组织,加上从工程直接参与者到局至少有三层核算组织、核算手段落后,经济活动决策权在上
I. The characteristics of the functions of the financial system prior to the reform and the limitations of the economic system and operating mechanisms before the reform. The characteristics and limitations of the functions of the financial system are as follows: 1. The time is not synchronized. The operating activities of construction companies are carried out by the Agency as the main body, and the focus of the accounting business is in the Agency and the work area. The Finance Department is an accounting organization that is not directly involved, plus at least three levels of accounting organizations are involved from the project’s direct participants to the Board, and the accounting methods are backward. The decision-making power of economic activities is