| 我国公益金改革制度背景分析 |
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| 引用本文： | 张宏婧,朱学义.我国公益金改革制度背景分析[J].东北电力学院学报,2006,26(3):38-40. |
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| 作者姓名： | 张宏婧 朱学义 |
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| 作者单位： | 东北电力大学,经济管理学院,吉林,吉林,132012;中国矿业大学,管理学院,江苏,徐州,221008 |
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| 摘 要： | 企业财务通则改革的最大变动之一就是取消了公益金的提取。从三方面分析了这一变动的制度背景,并得出结论:公益金作为一种过度性的制度安排,它的取消社会制度变革的一种必然结果。
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| 关 键 词： | 公益金制度改革 公益金取消 制度背景 |
| 文章编号： | 1005-2992（2006）03-0038-03 |
| 收稿时间： | 2006-01-07 |
| 修稿时间： | 2006年1月7日 |
Reformation on Finance System for Enterprises in China |
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| ZHANG Hong-jing,ZHUu Xue-yi.Reformation on Finance System for Enterprises in China[J].Journal of Northeast China Institute of Electric Power Engineering,2006,26(3):38-40. |
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| Authors: | ZHANG Hong-jing ZHUu Xue-yi |
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| Affiliation: | 1. The School of Economic and Management, Northeast Dianli University, Jilin Jilin, 132012; 2. The School of Management,China University of Mining Technology,Xuzhou,Jiangsu,221008 |
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| Abstract: | One of the most apparent changes of enterprise finance system is that the common accumulation funds is cancelled. This paper analyzes the institutional background of the changes from three aspects and and concluds that the common accumulation funds is cancelled inevitably because it is a transitional institution arrangement and a kind of inevitable outcome of social system reformation. |
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| Keywords: | common accumulation fundreforation common accumulation funds cancelled institutional background |
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