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近日,财政部颁发了新的《企业财务通则》,这是在完善社会主义市场经济体制进程中,我国企业财务制度建设的一次重大改革与创新,是我国企业财务制度继1993年划时代改革后的又一次革命。1993年开始实施的原《企业财务通则》,对规范企业财务行为、促进现代企业制度建立、加强企业财务管理、规范企业生产经营核算、推进企业改革发展发挥了重要的历史作用。但随着我国社会主义市场经济体制的不断完善,现代企业法律制度的逐步健全,政府职能的理性转变,执行了十多年的《企业财务通则》日益滞后,多有不符合当前社会企业发展现状之处,已经不能适应现代市场经济条件下企业财务管理之需要,亟需加以修订。
Recently, the Ministry of Finance issued a new “General Rules for Corporate Finance”. This is a major reform and innovation in the construction of China’s corporate financial system in the process of perfecting the socialist market economic system. It is an important part of China’s corporate financial system following the epoch-making reform in 1993 Another revolution The original “General Rules for Corporate Finance” started in 1993 has played an important historical role in regulating corporate financial behavior, promoting the establishment of a modern enterprise system, strengthening the financial management of enterprises, standardizing the production and operation accounting of enterprises, and promoting the reform and development of enterprises. However, with the continuous improvement of China’s socialist market economic system, the legal system of modern enterprises has been gradually improved, the rational transformation of government functions has lagged behind the implementation of the “General Rules for Corporate Finance” for more than a decade, and many of them have not met the current development of social enterprises It can no longer meet the needs of enterprise financial management under the conditions of a modern market economy and needs to be revised urgently.