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《全民所有制工业企业转换经营机制条例》(以下简称《条例》)是根据《全民所有制工业企业法》制定的,体现了企业转换经营机制、政府转变职能,政企职责分开,宏观管住、微观放开的原则,为深化企业改革,增强企业活力,搞好企业特别是国营大中型企业提供了重要法律保障,同时也对计划、财政、金融、外贸等方面的配套改革提出了要求。《条例》中有二十余处涉及到企业财务、会计改革的内容。按照《条例》精神,企业财
The “Regulations on Changing the Operating Mechanism of Ownership-Owned Industrial Enterprises” (hereinafter referred to as the “Regulations”) is based on the “National Ownership-Indured Industrial Enterprise Law,” which embodies the transformation of the operating mechanism of enterprises, the transformation of government functions, the separation of responsibilities of government and enterprises, macro control, microscopic The principle of liberalization has provided important legal guarantees for the deepening of corporate reforms, enhancement of enterprise vitality, and improvement of enterprises, especially state-owned large and medium-sized enterprises. It has also put forward requirements for supporting reforms in planning, finance, finance, and foreign trade. There are more than twenty items in the “Regulations” related to corporate finance and accounting reform. In accordance with the spirit of the “Regulations”, corporate finance