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一、概述企业的财务管理是企业根据资金的运动规律,在遵守国家法律法规的前提下,对企业生产经营过程中的资金形成、使用和分配进行的预测、计划、核实、控制和分析,以便提高企业资金的利用效果,实现企业资本的保值增值。2006年12月财政部颁布了《企业财务通则》,与新颁布的会计准则以及审计准则体系同时实行,共同形成了我国企业会计核算和财务管理的完整框架。新的财务通则加强了企业财务管理工作中对资金
I. Overview The financial management of an enterprise is the prediction, planning, verification, control and analysis of the formation, use and distribution of funds in the course of production and operation of an enterprise on the premise of complying with the laws and regulations of the state on the basis of the movement laws of funds so that Improve the utilization of corporate funds to achieve the preservation and appreciation of corporate capital. In December 2006, the Ministry of Finance promulgated the “General Rules for Corporate Finance”, which was implemented simultaneously with the newly promulgated accounting standards and the system of auditing standards, thus forming a complete framework for the accounting and financial management of enterprises in China. The new General Finance strengthens the financial management of the enterprise funds