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随着我国经济体制改革,尤其是企业制度改革进程不断推进,我国现代企业制度开始建立,并最终在国家政策上获得确认。现代企业制度强调的产权明晰性、责权明确性、政企分开性、管理科学性等特征,对现阶段的财务工作提出了更新更高的要求。如何运用有效的财务监督,使我国的会计工作适应复杂多变的市场经济形势,充分发挥相关职能作用,是现阶段财务工作所必须面临的重要问题。
With the reform of the economic system in our country, especially the continuous progress of the reform of the enterprise system, the establishment of the modern enterprise system in our country started and was finally confirmed in the national policy. The modern enterprise system emphasizes the clarity of property rights, the clarity of responsibility and authority, the separation of government and enterprises, and the management of science and other characteristics of the current financial work proposed a newer and higher requirements. How to use effective financial supervision to adapt our country’s accounting work to the complex and volatile market economy and to give full play to the role of relevant functions is an important issue that financial affairs must face at this stage.