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1993年下半年开始实施的新的企业财务制度——《企业财务通则》,是建国以来对企业财务制度实行的重大改革,是为适应社会主义市场经济要求而制定的全新的企业的财务制度。这次改革,对我国企业财务管理活动正在产生而且将继续产生重大的深远的影响。然而,从半年来的实施情况看,由于准备时间较短,有相当一部分基层企业的经营管理负责人和财务会计人员对所实行的新财务制度缺乏足够的准备和深入的理解。在新财务制度面前显得比较被动。主要有以下几种表现:
The new corporate financial system, “General Enterprise Finance” started in the second half of 1993, was a major reform of the financial system of enterprises since the founding of the People’s Republic of China and a completely new financial system for enterprises that was formulated to meet the requirements of the socialist market economy. This reform is generating and will continue to have a profound and far-reaching impact on the financial management activities of our country’s enterprises. However, judging from the implementation situation in the past six months, due to the short preparation time, a considerable number of grassroots enterprises’ operation and management personnel and financial accountants lack adequate preparation and in-depth understanding of the new financial system to be implemented. In the face of the new financial system appears more passive. There are several main performance: