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从1993年7月1日起,我国实行新的企业财务会计制度,统一了不同所有制、不同企业组织形式,不同经营方式企业的财务会计制度,消除了因财务会计制度不统一给企业经济效益的评价和考核带来的障碍。1994年开始,我国对财税、金融、外汇、外贸、投资等方面进行了一系列改革,为企业改革提供了一个较好的外部环境。现在,我国企业的税收制度已基本上规范化,价格体制也正在逐步理顺,企业公平竞争的外部环境初步形成。这就为建立一套科学、合理的企业经济效益评价指标体系创造了条件。
Since July 1, 1993, China has implemented a new corporate financial accounting system, unified the financial accounting system of different ownership systems, different forms of corporate organization, and different types of business operations, eliminating the need for the financial accounting system is not uniform to the economic benefits of the enterprise. Barriers to evaluation and assessment. Since 1994, China has carried out a series of reforms in finance, taxation, finance, foreign exchange, foreign trade, and investment, providing a good external environment for enterprise reform. Now, the taxation system of Chinese enterprises has basically been standardized, and the price system is gradually being streamlined. The external environment of fair competition of enterprises has taken shape. This creates conditions for the establishment of a scientific and rational evaluation index system for corporate economic benefits.