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《企业财务通则》(以下简称《通则》)自2006年修订以来,在规范企业财务行为、推进现代企业制度建设等方面发挥了积极作用。随着我国经济体制改革不断深化,企业财务管理环境、管理内容、管理方法等发生了深刻变化,对加强企业财务管理提出了新的挑战和要求。为更好地了解企业和财政部门在财务管理中遇到的实际问题,以问题为导向完善《通则》,加强对企业财务管理的指导,财政部资产管理司与中国财政杂志社拟联合开展“新常态下的《企业财务通则》”征文活动,活动由中国财政杂志社
Since the General Rules for Corporate Finance (the “General Rules”) was revised in 2006, it has played an active role in standardizing the financial behavior of enterprises and promoting the establishment of a modern enterprise system. With the continuous deepening of China’s economic system reform, profound changes have taken place in the financial management environment, management content and management methods of enterprises, posing new challenges and requirements for strengthening the financial management of enterprises. In order to better understand practical problems encountered by enterprises and financial departments in financial management, improve “general rules” with questions and strengthen guidance on corporate financial management, Asset Management Division of the Ministry of Finance and China’s financial magazine intend to jointly carry out “Under the new normal,” Corporate Finance General “” essay activities, activities by the China Financial Magazine