haku: @indexterm ACCOUNTING SYSTEMS / yhteensä: 196
viite: 28 / 196
| Tekijä: | Peng, Shaobing |
| Otsikko: | Re-design of financial management system under market economy (original in Chinese) |
| Lehti: | Reform of Economic System (c)
1998 : 2, p.118-119 |
| Asiasana: | ACCOUNTING ACCOUNTING SYSTEMS CHINA |
| Kieli: | chn |
| Tiivistelmä: | The two basic demands on the reform of the national financial management system, starting with ownership are: 1. The subject designing the financial system should be the owners of property; 2. The contents of formulated financial system should cover the partition of financial power, division of financial responsibility and interest distribution relationships. But the present system does not accord with these two demands due to the malpositions of aim and contents, financial standards and accountant standards, the state and enterprises in financial relationship. Therefore, China's financial management system should be a system comprising the national legal system, the financial supervision and control system for investors and enterprises' internal financial system. |
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