论文部分内容阅读
随着《企业所得税暂行条例》和《公司法》的实施,以及企业具体会计准则的制定,企业财务制度的发展方向成了理论界和实务界共同关心的话题。笔者拟从目前企业财务制度面临的挑战与机遇的分析中,对企业财务制度的未来发展趋势作些探讨。一、企业财务制度面临的挑战自1993年7月1日实施《企业财务通则》和分行业财务制度以来,企业所得税制和会计核算制度以及国有企业组织结构改革都有了进一步深化,企业国有资产监
With the implementation of the “Provisional Regulations on Enterprise Income Tax” and the “Company Law”, as well as the formulation of specific accounting standards for enterprises, the development direction of the corporate financial system has become a topic of common concern to theorists and practitioners. The author intends to present the financial system from the current challenges and opportunities facing the analysis of the future development trend of the corporate financial system to make some discussion. I. Challenges Facing the Financial System of Enterprises Since the “General Rules for Corporate Finance” and the sub-sector financial system have been implemented since July 1, 1993, the enterprise income tax system and accounting system as well as the organizational structure reform of state-owned enterprises have been further deepened. The state-owned assets of enterprises Supervisor