对我国06与92《企业财务通则》的比较和认识  

Comparison and Understanding of The General Rules Governing Enterprise Financial Affairs 06 and 92 Edition

作　　者：毛波军[1] 肖廷华[1] 李从阳[1] 

机构地区：[1]湖北职业技术学院,湖北孝感432000

出　　处：《湖北职业技术学院学报》2008年第2期76-81,共6页Journal of Hubei Polytechnic Institute

摘　　要：文章通过06与92《企业财务通则》的对比分析,归纳出十个方面的重大改革,这十个方面的改革对于加强企业财务管理,规范企业财务行为,维护企业相关各方权益和社会经济秩序,适应现代企业制度的要求,以及推动企业内部法人治理结构的完善,贯彻依法行政精神,构建新型的企业财务管理法规体系,具有非常重要的意义。By comparing and analyzing The General Rules Governing Enterprise Financial Affairs 06 and 92 edition, ten reforms can be drawn. These ten aspects of reforms are of great significance in enhancing enterprise financial management, regulating enterprise financing, safeguarding the interests of all parties and social economic order, fitting in with the needs of modem business regulation, as well as promoting perfect construction of internal enterprise legal person administration.

关 键 词：财务通财 财务管理 比较 认识 

分 类 号：F230[经济管理—会计学]