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| 新《企业财务通则》取得的几个重大突破 | |
| 引用本文： | 袁继安,汤清平,易跃文.新《企业财务通则》取得的几个重大突破[J].财务与金融,2008(5):40-43. |
| 作者姓名： | 袁继安 汤清平 易跃文 |
| 作者单位： | 1. 中南林业科技大学,长沙,410004 2. 湖南株洲田龙铁道电气有限责任公司,株洲,412007 3. 拜尔医药保健有限公司,北京,100082 |
| 摘 要： | 新《企业财务通则》是政府对国有企业财务管理的基本规范，已于2007年率先在国有企业施行。文章分析了新财务通则在理顺政府与国有企业权责关系，切实赋予企业财务管理自主权、按现代企业制度要求规范企业财务管理、完善职工薪酬制度和加强财务风险管理等方面取得的重大突破。 |
| 关 键 词： | 企业财务通则 国有企业 财务管理 |
Momentous Breakthroughs of Enterprise Financial Rule |
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| YUAN jian,TANG qing-ping,YI yue-wen.Momentous Breakthroughs of Enterprise Financial Rule[J].Accounting and Finance,2008(5):40-43. | |
| Authors: | YUAN jian TANG qing-ping YI yue-wen |
| Institution: | YUAN ji-an, TANG qing-ping, YI yue-wen (Central South University of Forestry and technology Business College Zhuzhou Tianlong Railway Electrical Co.Ltd Bayer Heahhcare Co. Ltd) |
| Abstract: | The New Enterprise Financial Rule, basic norms of Government＇s financial management of state-owned enterprises, has been first implemented among the state-owned enterprises in 2007. The paper analyzed the momentous breakthroughs of the new Finance role achieved in arranging the relationship of powers and responsibilities between the government and state-owned enterprises, endowing effectively enterprises with financial management autonomy, standardization enterprises＇ financial management according to the requires of modem enterprises system, improving the pay system and strengthening the management of financial risk. |
| Keywords: | Enterprise financial role State-owned enterprises Financial management Momentous breakthroughs |
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