对构建新的企业财务制度体系的思考

Considerations about Establishing the New Financial System in Enterprise

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。

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 〈enterprise＇s financial generalization〉, and puts forward some principles that should be held in establishing the new financial system of the enterprise.