浅谈新财会制度下的资金管理

• 作 者: 陈隆 单镜明
• 机 构: 江苏省南通港务局
• 出 处: 交通财会
• 发表日期: 1994年03期
• 关键词: 资金管理 财会制度 资本金制度 企业理财 所有者权益 流动资产周转率 资金使用 应收帐款 财务状况变动表 现金周转

浅谈新财会制度下的资金管理陈隆，单镜明新财会制度对企业资金管理制度作了一系列重大改革：在资金来源方面，主要是明确产权关系，核心是建立资本金制度，以保障所有者权益，同时允许企业自主筹措资金；在资金使用方面，主要是扩大企业理财自主权，核心是取消专用基金专...

Talking about the management of funds under the new accounting system, Chen Long and Shan Jingming’s new financial accounting system have made a series of major reforms to the enterprise’s capital management system: in terms of funding sources, the main purpose is to clarify the relationship of property rights, and the core is to establish a system of capital funds to ensure The owner’s rights and interests, while allowing companies to raise funds on their own initiative; in the use of funds, mainly to expand corporate financial management autonomy, the core is to cancel the special fund...