摘要
企业财务活动的运作是受理财环境制约的,企业内外的生产、技术、供销、市场、 物价、金融、税收等因素,对企业财务活动都有重大影响。从公司法、所得税法、金融环境三个 方面重点了解中西方企业理财环境的差异,对促进我国企业走向国际市场,提高财务管理水平有 积极的作用。
The operation of financial affairs in enterprise is interacted by the environment of manage money matters,such as,production,technology,supply and sale,market,price,finance and taxation. The paper deals with the differences of environment of manage money matters between enterprises in China and west countries from three respects:the Law for company;the Law for Income Tax and financial environment,which will be of a positive function for China抯 enterprises going to the international market and raising the level in financial management.
出处
《广东农工商职业技术学院学报》
2002年第2期26-30,共5页
Journal of Guangdong Agriculture Industry Business Polytechnic
关键词
理财环境
公司法
所得税
金融环境
差异
environment for manage money matters
the Law for company
income tax
financial environment
difference