如何看待现行企业财务制度存在的问题

How to Deal with Problems in Current Enterprise Financial System

本文着重就财务活动实际存在与现行企业财务制度不相适应、规范不科学和规范不到的问题,进行分析研究,确定企业财务制度改革的基本思路,从而具体提出企业财务制度的改进办法和内容。尝试探讨完善企业财务制度,增强企业自主理财,完善规范体系,加强可操作性和科学性,丰富经济发展而产生的新内容,以利于现代企业管理的需要。

The paper points out and analyzes the problems that practical financial activity cannot adapt to current enterprise financial system, be controlled unscientifically or even not be controlled. It puts forward the basic thinking way for financial system reform and its improving method and content in detail. It aim tries to make an inquiry into perfecting enterprise financial system, strenghening its independent financial managing, improving norm system to make it more operable and scientific and enrich new contents with the economic development for better modem enterprise management.