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对构建新的企业财务制度体系的思考
引用本文:刘玉贤.对构建新的企业财务制度体系的思考[J].科技情报开发与经济,2005,15(24):167-168.
作者姓名:刘玉贤
作者单位:太原市热力公司,山西,太原,030001
摘    要:针对构建新的企业财务制度所持有的4种观点:取代论,市场论,接轨论,自身论进行了评析,提出我国构建新的企业财务制度体系,对现行的《企业财务通则》进行修订应当把握的几项原则。

关 键 词:企业财务管理  企业财务体系  企业财务通则
文章编号:1005-6033(2005)24-0167-02
收稿时间:2005-11-22
修稿时间:2005年11月22

Considerations about Establishing the New Financial System in Enterprise
LIU Yu-xian.Considerations about Establishing the New Financial System in Enterprise[J].Sci-Tech Information Development & Economy,2005,15(24):167-168.
Authors:LIU Yu-xian
Institution:LIU Yu-xian
Abstract:This paper makes evaluation and analysis on the different opinions on establishing the new financial system of the enterprise,points out that establishing the new financial system of the enterprise in China must make the revision of the current ,and puts forward some principles that should be held in establishing the new financial system of the enterprise.
Keywords:financial management of enterprise  financial system of enterprise  enterprise's financial generalization
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