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为了规范工业企业财务行为,有利于企业公平竞争,加强财务管理和经济核算,我国财政部根据《企业财务通则》,制定了《工业企业财务制度》,于1993年7月1日起施行。在我国,对工业企业财务的管理已有多年历史,积累了许多宝贵的经验。但是,过去对企业财务的管理是在旧体制下进行的,有不少管理方法和规章制度已不适应当前的形势需要。所以,从建立和完善社会主义市场经济的需要出发,结合我国现行企业财务制度,研究学习有关企业财务管理的理论和方法,十分必要。
In order to regulate the financial behavior of industrial enterprises, it is conducive to fair competition among enterprises, and strengthens financial management and economic accounting. According to the “General Principles of Corporate Finance”, the Ministry of Finance of the People’s Republic of China has formulated the “Financial System for Industrial Enterprises” and implemented it on July 1, 1993. In our country, the financial management of industrial enterprises has a history of many years and accumulated a lot of valuable experience. However, the management of corporate finances in the past was carried out under the old system. Many management methods and rules and regulations have not been adapted to the current situation. Therefore, starting from the need to establish and improve a socialist market economy and combining China’s current corporate financial system, it is necessary to study and study the theories and methods concerning the financial management of enterprises.