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资本的循环过程是企业利益的创造过程,也是企业发展的动力。2006年2月我国新会计准则的颁布,多少给我国企业的财务管理工作带来了影响,水电施工企业也不例外。本文对会计准则在行业中的地位以及水电企业的集权模式进行了阐述。以旧的会计准则为基准,分析了新准则的颁布对水电施工企业的融资、投资和净流动资金等方面的影响。分析表明,新准则对水电施工企业的财务管理所带来的更多的是积极、正面的影响,给予了企业更大的发展空间。
The cycle of capital is the process of the creation of the interests of enterprises, but also the driving force for the development of enterprises. February 2006 China’s promulgation of new accounting standards, how much to the financial management of our enterprises have an impact, hydropower construction companies are no exception. This article elaborates the status of accounting standards in the industry and the centralized mode of hydropower enterprises. Based on the old accounting standards, this paper analyzes the impact of the promulgation of new standards on the financing, investment and net liquidity of hydropower construction enterprises. The analysis shows that the new guidelines have more positive and positive impact on the financial management of hydropower construction enterprises and give enterprises more room for development.