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虽然改革开放已有近30年的历史,但本土企业走向与国际接轨的现代化财务战略管理的进程却实质上要短得多。这从本土企业财务管理中最基础的会计核算制度在改革开放进程中的伴生性演变过程就可以看得很清楚。总体来看,中国现行的会计核算制度,包括会计准则和会计制度两大部分。当国内经济由计划经济基本转向为市场经济之际,财政部自1992年加快了旨在建立统一的会计核算制度的步伐:在会计制度方面,从1992年底出台的“两则两制”(即《企业会计准则——基本准则》、《企业财务通则》以及分行业的企业财务制度和会计制度)确立了会计的六大基本要素,到1998年的《股份有限公司会计制度》和2001年的《企业会计制度》;在会计准则方面,自1992年颁布《企业会计准则——基本准则》之后,16个具体准则在1997年至2002年间陆续出台。《首席财务官》杂志从更广阔的历史视角出发,将这场影响深远且错综复杂的财务制度变革称之为“新财务运动”。如果以《企业会计准则——基本准则》和《企业财务通则》出台的“1992年11月30日”作为“新财务运动”的起点,而以去年出台的新会计准则生效日“2007年1月1日”为“新财务运动”的阶段性终点来看的话．其间15年本土企业所发生对财务管理的本质上的深刻认识,大多是从一些惨痛的商业教训出发,进而淬炼为本土企业财务战略的黄金法则。本刊从15年来起伏跌宕的“新财务运动”实践中总结出10条具有典型意义的财务管理黄金法则,这些黄金法则或引发本土企业界对于某个财务环节的高度重视,或催生其走向现代企业治理结构的原动力,或在企业战略层面带来实质性的改变等等,以此作为“新财务运动15年”的一个经验性总结。我们希望这些中国企业用真实的资本损失所换来的黄金法则成为新一批本土商业领袖的前车之鉴,套用海明威在《丧钟为谁而鸣》中引用的英国玄学派诗人约翰·堂恩的诗句——每一元本土企业的财务损失,都是中国工商业界的损失,所以不要问警钟为谁而鸣,它为你而鸣。
Although the history of reform and opening up has been nearly 30 years, the progress of the management of the modern financial strategy by local enterprises in line with international standards has been substantially shorter. This can be clearly seen from the accompanying evolution of the most basic accounting system in the financial management of local enterprises in the process of reform and opening up. Overall, China’s current accounting system, including accounting standards and accounting systems in two parts. As the domestic economy shifted from a planned economy to a market economy, the Ministry of Finance accelerated the pace of establishing a unified accounting system since 1992. In terms of accounting system, the “two systems and two systems” The “Accounting Standards for Business Enterprises - Basic Standards”, the “General Rules for Corporate Finance”, and the corporate financial systems and accounting systems in different industries) have established the six basic elements of accounting, that is, the “Accounting System for Joint Stock Limited Companies” in 1998 and the “ ”Accounting System for Business Enterprises“; In the accounting standards, since the promulgation of the ”Accounting Standards for Business Enterprises - Basic Standards“ in 1992, 16 specific standards were promulgated between 1997 and 2002. From a broader historical perspective, CFO Magazine calls this far-reaching and intricate financial system change a ”new finance movement.“ If the ”November 30, 1992“ promulgated by the ”Accounting Standards for Business Enterprises - Basic Guidelines“ and the ”General Rules for Corporate Finance“ serves as the starting point for the ”new financial campaign,“ the effective date of the new accounting standards promulgated last year ” January 1 “as the” end of the new financial campaign “. In the meantime, the deep understanding of financial management that took place in 15 local enterprises during the last few years was mainly based on some painful business lessons and then the golden rule of local financial strategies. From the ups and downs of the 15 years of ”New Finance Movement“ practice summed up the 10 classic gold rules of financial management, these golden rules or lead the local business community for a financial aspects of the attention or give birth to its modern The driving force behind the structure of corporate governance, or substantive changes at the corporate strategy level, as an empirical summary of ”15 years of new finance movement.“ We hope that these Chinese enterprises will use the golden rule of real capital loss to become a warning sign for a new batch of local business leaders. By applying Hemingway’s poem of John Donne, a British metaphysical poet quoted in ”Whom the Bell Tolls for Whom" - The financial loss of every dollar of local enterprises is a loss for the business community in China. Therefore, do not ask who the alarm bells for, it will ring for you.