论《企业财务通则》在非国有企业中的应用  

Application of Enterprises' Accounting Standards in Non-national Enterprises

作　　者：谢裴清[1] 李名威[1] 

机构地区：[1]河北农业大学,河北保定071001

出　　处：《重庆交通大学学报（社会科学版）》2009年第3期66-68,76,共4页Journal of Chongqing Jiaotong University:Social Sciences Edition

基　　金：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

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。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 financial management, cost control, internal control and so on.

关 键 词：企业财务通则 非国有企业 财务管理 内部控制 

分 类 号：F275[经济管理—企业管理]