《资产管理 财务与非财务职能在资产管理活动中的一致性指南》国家标准解读

Interpretation of the National Standard—Guidance on the alignment of financial and non-financial functions in asset management

本文介绍了GB/T 40831-2021国家标准的研制背景,并对标准所涉及财务与非财务职能在资产管理活动中如何保持一致性的指导内容进行了阐释,并对标准的作用和应用前景进行了分析,以期帮助相关方更好地理解和把握标准要求,促进标准的推广应用。

This paper introduces the background of the national standard GB/T 40831-2021 and explains the content on how to maintain consistency between financial and non-financial functions in asset management activities, and analyzes the role and application prospects, aiming to provide better understanding and help to promote the application of this standard.