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今年7月1日,将执行《企业财务通则》、《企业会计准则》(下简称“两则”)。“两则”对企业固定资产的折旧年限规定了弹性区间,企业可在这区间中自主确定年限。这种财政放权给企业,无疑增加了企业理财权。企业可以为适应市场竞争、保证发展后劲的需求,在财力能够承受的情况下,将
On July 1 this year, the “General Principles of Corporate Finance” and “Enterprise Accounting Standards” (hereinafter referred to as “two”) will be implemented. The “two articles” set a flexible interval for the depreciation period of fixed assets of enterprises, and enterprises can independently determine the number of years within this range. This kind of fiscal decentralization to enterprises has undoubtedly increased the company’s financial management rights. Enterprises can adapt to market competition and ensure the demand for sustainable development. Under the circumstances that financial resources can withstand, enterprises can