《企业财务通则》执行中存在的问题及修订建议

发布时间：2017-12-27 02:25

本文关键词：《企业财务通则》执行中存在的问题及修订建议　出处：《财务与会计》2016年18期 　论文类型：期刊论文

【摘要】：正随着我国经济发展进入新时期,"三期叠加"矛盾突出,国资国企改革面临新的挑战和要求。与之相对应,企业财务管理的内涵也发生了深刻变化。《企业财务通则》(以下简称《通则》)在执行中逐步显现出一些问题,部分条款和内容与深化社会主义市场经济体制改革的要求不相适应,需要加以修订和完善。一、《通则》执行中存在的问题1.不适应企业财务管理内涵的变化和深化企业改革的需要。随着我国经济体制改革的不断深化,当前企业财务管理的内涵已有较大扩展和延伸,管理重点从财务要素的后期管理转变为事
[Abstract]:As China's economic development enters a new period, the contradiction between the "three phase superposition" is outstanding, and the reform of state-owned state-owned enterprises is facing new challenges and requirements. In contrast, the connotation of enterprise financial management has also undergone profound changes. The general rules for business finance (hereinafter referred to as general principles) has gradually revealed some problems in implementation. Part of the terms and contents are not compatible with the requirements of deepening the reform of socialist market economic system, and need to be revised and perfected. First, the problem 1. in the implementation of the general rules does not adapt to the changes in the connotation of the enterprise financial management and the need for deepening the reform of the enterprise. With the deepening of China's economic system reform, the connotation of financial management has expanded and extended. The key point of management is transforming from late management to financial affairs.
【作者单位】：郑州工程技术学院经济贸易学院;
【分类号】：F275
【正文快照】： 随着我国经济发展进入新时期,“三期叠加”矛盾突出,国资国企改革面临新的挑战和要求。与之相对应,企业财务管理的内涵也发生了深刻变化。《企业财务通则》(以下简称《通则》)在执行中逐步显现出一些问题,部分条款和内容与深化社会主义市场经济体制改革的要求不相适应,需要加

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