论文部分内容阅读
一、关于制定“财务管理暂行规定”的指导思想和原则股份制企业是全部注册资本由全体股东共同出资,并以股份形式构成的企业,它与我国现行的国营企业、集体企业、乡镇企业等有许多不同的特点,因此,在制定股份制试点企业财务管理若干问题的暂行规定时的指导思想和原则主要考虑了以下几点: 第一,既要保证国家的利益不受侵犯,又要保护投资者和债权人的合法权益。第二,体现国家对股份制企业的社会管理职能,而
I. The guiding ideology and principle for the formulation of “Interim Provisions on Financial Management” A joint-stock enterprise is an enterprise in which all registered capital is jointly funded by all shareholders and is constituted in the form of shares. It is related to the existing state-owned enterprises, collective enterprises, and township enterprises in China. There are many different characteristics, and therefore, the guiding ideology and principles for the formulation of interim regulations on several aspects of the financial management of joint-stock system pilot enterprises mainly consider the following points: First, it is necessary to ensure that the interests of the country are not infringed but also protected. Legal rights of investors and creditors. Second, it embodies the state’s social management function for joint-stock companies.