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健全股份公司财务管理体制,关键在于规范化运作,即股份公司财务运作规范化及政府对股份公司的管理规范化。一、股份公司财务运作规范化“股权平等、同股同利、风险共担、收益同享”是股份公司最基本的原则,也是财务管理的基本规范。提倡与我国实际情况相结合,但不能违反这些基本规范。这里须从观念上澄清一些问题。1、企业主体。股份制改造前企业主体身份不明晰,国家是企业的唯一投
The key to perfecting the financial management system of joint-stock companies lies in the standardized operation, that is, the standardization of the financial operations of the joint-stock companies and the standardized management of the joint-stock companies by the government. I. Standardization of the financial operations of stock companies The “equal shares, the same stocks, the same benefits, the sharing of risks, and the sharing of benefits” are the basic principles of the stock company and the basic norms of financial management. Advocates combined with the actual situation in our country, but it cannot violate these basic norms. Here we must clarify some issues from the concept. 1, the main business. The identity of the main body of the enterprise prior to the reform of the joint-stock system is not clear, and the state is the only investment of the enterprise.