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我国建国以来没有制定过一套完整的、并适合乡镇企业特点的财务指标体系,致使绝大多数乡镇企业不加选择地搬用全民所有制企业和集体所有制企业的财务指标,这些财务指标既不能反映乡镇企业的特点,又不能真正地起到管理和控制的作用。因此,必须抓住时机,建立一套适合乡镇企业特点的财务指标体系。建立乡镇工业企业财务指标体系须要遵循下列原则: 1.财务指标必须反映出企业生产经营活动和财务活动的特点。对于乡镇工业企业的特点,理论界已作了充分的讨论,综合起来可以归纳为这样几个方面:第一,有充分独
Since the founding of the People’s Republic of China, a complete set of financial indicators system that suits the characteristics of the township and township enterprises has not been formulated, resulting in the overwhelming majority of township and township enterprises indiscriminately adopting financial indicators of state-owned and collectively-owned enterprises. These financial indicators cannot reflect township and township The characteristics of the enterprise can not really play the role of management and control. Therefore, we must seize the opportunity to establish a set of financial indicators for the characteristics of township enterprises. Establishing the financial index system for township industrial enterprises must follow the following principles: 1. Financial indicators must reflect the characteristics of the company’s production and operation activities and financial activities. For the characteristics of the township industrial enterprises, the theoretical circles have fully discussed and integrated them into several aspects. First, there is sufficient independence.