摘要 本文对我国"十三五"期间国有企业财务管理制度的建设要点进行了分析梳理,认为企业在财务体制改革与制度建设中充分展现了基于中国情境的财务管理制度自信与理论自信。国企在产权制度改革、治理机制完善、管控体系建设等多个方面都取得了卓有成效的进展,也为财务制度的纵深发展提供了坚实的基础。本文进一步总结了企业财务制度改革背后的理论逻辑,有助于我们更好地理解财务管理制度的改革路径、改革中理论与实践的相融相通,也使我们更有信心面对中国企业财务管理制度建设的新机遇与挑战。 This paper analyzes the key points of the construction of the financial management system of state-owned enterprises during the 13 th Five Year Plan period,holding that the SOEs fully demonstrate the institution and theory confidence based on Chinese situation in the financial system reform and system construction.The state-owned enterprises have made fruitful progress in the reform of property rights system,the improvement of governance mechanism,the construction of management and control system and so on,which also provides a solid foundation for the in-depth development of financial system.This paper further summarizes the theoretical logic behind the enterprise financial system reform,which helps us better understand the reform path of the financial management system,the integration of theory and practice in the reform,and also makes us more confident to face the new opportunities and challenges of the construction of China’s enterprise financial management system.
机构地区 上海财经大学
出处 《管理会计研究》 2021年第1期54-63,102,103,共12页 MANAGEMENT ACCOUNTING STUDIES
分类号 F27 [经济管理—企业管理]
