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《新会计准则》的颁布与实施,一方面对企业的财务活动提出了一些新的要求,另一方面也对企业的财务管理提供了新的方法。这对于企业的财务管理来说既是机遇也是挑战。由于实施的时间尚短,新会计制度还存在诸多问题。本文就针对财务管理模式中的现状和一些不足提出几点建议,以期完善新会计制度下的财务管理模式。
The promulgation and implementation of “new accounting standards” put forward some new requirements on the financial activities of enterprises on the one hand, and also provided new methods for the financial management of enterprises on the other hand. This is both an opportunity and a challenge for the financial management of an enterprise. Due to the short implementation time, there are still many problems with the new accounting system. This article puts forward some suggestions for the status quo and some shortcomings in the financial management mode in order to improve the financial management mode under the new accounting system.