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为了规范股份制企业的财务管理,更好的维护投资者和债权人的合法权益,财政部和国家体改委最近颁发了《股份制试点企业财务管理若干问题的暂行规定》(以下简称《暂行规定》),现就这一规定作简要介绍。一、制定《暂行规定》的目的近年来,随着企业之间资金相互融合的增多和发展,以股份形式创立,并按出资各方持有的股份进行收益分配的企业越来越多,这些企业虽然有的在名称上不冠以股份制企业,实际上已经具有股份制企业的很多特征。经有关部门批准
In order to standardize the financial management of joint-stock companies and better protect the legitimate rights and interests of investors and creditors, the Ministry of Finance and the State Economic Restructuring Commission recently issued the Interim Provisions on Certain Issues Concerning the Financial Management of Joint-Stock Pilot Enterprise (hereinafter referred to as “Interim Provisions”). This is a brief introduction to this provision. I. Purpose of the “Provisional Regulations” In recent years, with the increase and development of mutual capital integration among enterprises, more and more enterprises have been established in the form of shares and have been distributing profits according to the shares held by all parties. Although some companies do not share the name of a joint-stock company, they actually have many characteristics of the joint-stock enterprises. Approved by relevant authorities