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财务制度是财务管理工作的规范和财务控制的依据,它作为一个现实的系统,总是同一定的经济管理制度配套并与之相适应的。建立社会主义有计划的商品经济管理新制度,现行财务制度有哪些方面尚需改进和完善,应当如何改进和完善,同时应该采取什么样的配套改革措施,笔者想就这些问题谈点浅见,抛一引玉之砖。一我国企业行为的不合理,很大程度上导源于企业财务管理行为不合理;而企业财务管理行为不合理的根源,在于财务制度系统缺少整体性的基本特征。
The financial system is the norm of financial management work and the basis of financial control. As a practical system, it always matches and adapts to the same economic management system. To establish a new system of socialist planned commodity economic management, what aspects of the current financial system still need to be improved and improved, how to improve and improve it, and what kind of supporting reform measures should be taken at the same time, I would like to discuss some of these issues and throw them away. A lead jade brick. The unreasonable behavior of a company in our country is largely due to the unreasonable behavior of the company’s financial management; and the root cause of the unreasonable behavior of the company’s financial management lies in the lack of overall characteristics of the financial system.