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一、引言 1993年,随着“两则”、“两制”的出台,我国的企业财务与会计制度通过全面改革,进入了一个历史性的新阶段。就会计而言,这次改革是新中国会计史上的一个新的里程碑。但从企业财务上来说,这次改革对我国传统的财务管理体制/制度,以及财务管理理论研究带来了巨大的挑战。就财务管理的政策与制度看,“企业财务通则”和分行业财务制度所规范的大部分内容,已经分别被公司法、商法、税法、会计准则与会计制
I. Introduction In 1993, with the introduction of the “two rules” and “two systems,” our country's corporate finance and accounting system entered a historic new stage through a comprehensive reform. In terms of accounting, this reform is a new milestone in the accounting history of new China. However, from the corporate finance point of view, this reform poses a tremendous challenge to our country's traditional financial management system / system as well as to the study of financial management theory. In terms of the financial management policies and systems, most of the content regulated by the General Rules for Corporate Finance and the Financial System of the Sub-sector have been replaced by the Company Law, Commercial Law, Tax Law, Accounting Standards and Accounting Systems