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6月初,财政部企业司在重庆召开了企业财务制度改革工作会议,与会代表主要有福建、湖北、宁夏等8省区财政部门长期从事企业财务管理工作的同志以及厦门大学、天津财院的学者、专家。经过热烈的交流、讨论、财政部企业司重新拟订的《企业财务通则》已经完成定稿工作。现行的《企业财务通则》(以下简称《通则》)是1993年7月1日实施的,目前已经严重落后于市场经济发展的现实,不能满足企业财务管理的需要。财政部重新拟订《通则》的工作始于2003年9月份,经过广泛的调研、论证,起草的初稿已经过10余次重大的修改完善。在起草和修改过程中,财政部企业司注意把握以下几个原则:一是继承现行企业财务制度有效的成分,从体制、机制、制度上,围绕财务管理要素对权、责、利关系进
In early June, the Enterprise Division of the Ministry of Finance held a working conference on the reform of the corporate financial system in Chongqing. The representatives mainly include comrades engaged in financial management of enterprises in the financial departments of eight provinces and autonomous regions such as Fujian, Hubei and Ningxia, as well as scholars from Xiamen University and Tianjin Finance Institute ,expert. After exchanging and discussing enthusiastically, the “General Rules for Corporate Finance” reformulated by the Corporate Department of the Ministry of Finance has completed the finalization work. The current “General Rules for Corporate Finance” (the “General Rules”) was implemented on July 1, 1993 and has lagged far behind the reality of the development of a market economy and can not meet the needs of financial management. The work of the Ministry of Finance in redrafting the “General Rules” began in September 2003. After extensive investigations and studies, the first draft drafted has been drafted and revised more than 10 times. In the process of drafting and revising, the Enterprise Department of the Ministry of Finance paid attention to the following principles: First, to inherit the effective components of the existing enterprise financial system, and to make a comprehensive analysis of the relationship between right, responsibility, and profit based on the elements of financial management in terms of system, mechanism and system