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。
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.
出处
《财务与金融》
北大核心
2008年第5期40-43,共4页
Accounting and Finance
基金
2008国家社科基金课题"反倾销应诉的会计学研究"(08BJY020)
关键词
企业财务通则
国有企业
财务管理
Enterprise financial role
State-owned enterprises
Financial management
Momentous breakthroughs.
