论文部分内容阅读
我国现行的企业财务制度是从1993年7月1日起开始施行的。《企业财务通则》和分行业财务制度的颁布和实施,是我国经济体制改革不断深化的一个结果。企业财务管理制度的改革,不仅改变了过去按企业所有制性质、企业经营方式制定不同财务制度的做法,而且把所有在我国境内的企业财务活动,都纳入了《企业财务通则》和分行业财务制度的调节范围之中,既加强了微观管理,也加强了宏观管理。具体来说,企业财务制度的改革有以下几个方面:1.建立资本金制度,充分体现资本保全和完整的原则资本金是企业在工商行政管理部门登记的注册资金总额,它是企业所有者的投入资本。在企业经营过程中应保证资本金完整无损,投资者不能
The current enterprise financial system of our country started from July 1, 1993. The promulgation and implementation of “General Rules for Corporate Finance” and the sub-sector financial system are the result of the deepening of China’s economic system reform. The reform of enterprise financial management system not only changed the past practice of formulating different financial systems according to the nature of enterprise ownership and enterprise management, but also incorporated all the corporate financial activities in our country into the General Rules for Corporate Finance and the Financial System Of the adjustment range, both to strengthen the micro-management, but also to strengthen the macro-management. Specifically, the reform of corporate financial system in the following areas: 1. The establishment of capital system, fully embodies the principles of capital preservation and integrity Capital is the total registered capital of enterprises in the administrative department of industry and commerce, it is the business owner The input capital. In the course of business management should ensure that the capital intact, investors can not