摘要
在新的企业财务环境下,现行《企业财务通则》关于企业的收益分配规范存在一定弊端,新近颁布的《企业财务通则(征求意见稿)》对此进行了合理的改革,但其提出的新的收益分配规范还有待进一步完善。
Under new enterprise＇s finance environment, there are some shortcomings about enterprise income distribution system in present Enterprise Finance General Rule. The newly-announced the Euterprise Finance Gernera （rule lsolocit the opinion Manuscript） has reformed properly. But the proposal which has been made needs to be perfected.
出处
《云梦学刊》
2006年第4期70-72,共3页
Journal of Yunmeng
关键词
收益分配
比较
思考
income distribution
comparison
ponder
