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一、改善内部经营管理,建立新的内部管理模式1、建立与市场经济相适应的资金管理模式新会计制度改革了建国以来一直沿用的专款专用、三段平衡的资金管理办法,把筹集资金和运用资金的自主权真正交给了企业。如何根据生产经营的需要灵活安排资金,是会计制度改革后一重大问题。为此,我们提出了资金管理应遵循“以收保支、以支促收,先收后支、合理有效”的原则,在统一筹集和配置资金的动态平衡中,处理好
1. Improve internal management and establish a new internal management model 1. Establish a capital management model that is compatible with a market economy. The new accounting system reforms the special-purpose, three-stage balanced fund management method that has been used since the founding of the People’s Republic of China to raise funds and The autonomy of using funds was really given to the company. How to flexibly allocate funds according to the needs of production and operation is a major issue after the reform of the accounting system. To this end, we have proposed that funds management should follow the principle of “receiving guarantees, receiving funds from branches, collecting funds first, and supporting them in a reasonable and effective manner”, and handle them in a unified way to raise and allocate the dynamic balance of funds.