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为了引导和规范企业加强内部财务管理,完善法人治理结构,控制财务风险,财政部企业司从2007年开始研究关于建立企业财务管理评估制度的问题,起草了征求意见稿,并进行了研讨和广泛征求意见,目前正在修改完善之中。本刊将从本期开始,设“企业财务管理评估”专栏分两期刊登5篇文章,系统地阐述企业财务管理评估制度的背景、国际经验、指标体系和具体内容等,以期对企业财务管理评估试行办法的修改和完善提供参考,同时帮助相关部门、企业以及广大财会人员了解企业财务管理评估制度。
In order to guide and standardize the enterprise to strengthen the internal financial management, improve the corporate governance structure, and control the financial risk, the Corporate Dept. of the Ministry of Finance started to study the establishment of the enterprise financial management evaluation system from 2007, drafted the draft for soliciting opinions and conducted extensive discussions For comments, is currently being modified and improved. From the beginning of this issue, we will set up a column entitled “Financial Evaluation of Enterprises” to publish 5 articles in two phases, systematically elaborating the background, international experience, index system and specific contents of the evaluation system of enterprise financial management, Financial Management Assessment trial approach to modify and improve the reference to provide, while helping relevant departments, enterprises and the general accounting staff to understand the enterprise financial management evaluation system.