| 论《企业财务通则》在非国有企业中的应用 |
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| 引用本文： | 谢裴清,李名威. 论《企业财务通则》在非国有企业中的应用[J]. 重庆交通学院学报(社会科学版), 2009, 0(3) |
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| 作者姓名： | 谢裴清 李名威 |
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| 作者单位： | 河北农业大学; |
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| 基金项目： | 河北省人文社会科学课题(编号:SZ070419);;河北省教育科学“十一五”规划课题(编号:O8020325)的阶段性成果 |
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| 摘 要： | 企业财务通则是加强企业财务管理、规范企业财务行为的准则。为了保护企业及其相关方的合法权益,推进现代企业制度建设,该通则如何在非国有企业中应用成为广泛关注的话题。非国有企业包括企业类型较多,在我国社会主义市场经济建设中发挥着重要推动作用,参照施行财务通则可以健全企业财务管理,完善会计体系建设。非国有企业应结合自身特点,从财务管理体制、成本控制、内部控制等方面参照施行财务通则。
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| 关 键 词： | 企业财务通则 非国有企业 财务管理 内部控制 |
Application of Enterprises' Accounting Standards in Non-national Enterprises |
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| XIE Pei-qing,LI Ming-wei. Application of Enterprises' Accounting Standards in Non-national Enterprises[J]. Journal of Chongqing Jiaotong University(Social Sciences Edition), 2009, 0(3) |
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| Authors: | XIE Pei-qing LI Ming-wei |
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| Affiliation: | Agriculture University of Hebei;Baoding;Hebei 071001;China |
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| Abstract: | Enterprises' Accounting Standards are to reinforce enterprise financial control and standard business finance behavior.Broad attention is now being paid to the topic of how to apply the standards to non-national enterprises.As there are different types of non-national enterprises,which play an important role in the development of China's market economy,it is particularly important for the non-national enterprises.According to their different characteristics,the accounting standards are applied to their fina... |
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| Keywords: | Enterprises' Accounting Standards non-national enterprise financial management internal control |
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