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随着第二步利改税的实行和财政部门与税务部门分设,财政部门的企业财务工作应该怎样去作,这是改革中的一个新课题。过去由于繁琐的征管工作,财政部门很少过问企业的经营效益问题。利改税的第二步改革,使财政部门的工作从利润的监缴工作转移到以帮助企业提高经济效益为中心上来,有条件帮助企业改善经济管理,提高企业素质,提高经济效益。对经营性亏损,要根据情况,限期扭亏。特别
With the implementation of the second step reform of profits and taxes and the separation of the finance department from the tax department, it is a new topic for the reform of the financial affairs of enterprises in the financial sector. In the past due to cumbersome collection and management work, the financial sector seldom asked about the business efficiency of enterprises. The second step of the reform of taxation and profits reform has shifted the work of the financial sector from the supervision of profits to the objective of helping enterprises to enhance economic efficiency. It is also possible to help enterprises to improve their economic management, raise the quality of their enterprises and increase their economic benefits. For operating losses, according to the situation, deadline for losses. especially