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在新常态下,企业财务面临一系列转型升级和角色转变的问题,对财务管理职能的定位也提出了新的挑战,《企业财务通则》(以下简称《通则》)中部分条款及内容已经滞后于企业改革及创新的步伐,不能适应目前企业财务管理的发展需要,身处基层多年,笔者也深感目前对《通则》的使用频率渐少。立足财政部门的工作职责,结合工作需求及对财务管理业务的理解,笔者认为应尽快对《通则》进
Under the new normal, the corporate finance is faced with a series of problems of transformation and upgrading as well as role changes. It also poses new challenges for the positioning of the financial management functions. Some of the terms and contents of the General Rules for Corporate Finance (the “General Rules”) have lagged behind At the pace of enterprise reform and innovation, it can not meet the current needs of the development of enterprise financial management. While living in the grassroots for many years, I also feel that there is less frequent use of the General Rules. Based on the job responsibilities of the financial department, combined with the work needs and understanding of the financial management business, I believe that the “General Rules” should be entered as soon as possible