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第一章总则 第一条为了适应我国社会主义市场经济发展的需要,规范企业财务行为,有利于企业公平竞争,加强财务管理和经济核算,制定本通则。 第二条本通则是设立在中华人民共和国境内的各类企业财务活动必须遵循的原则和规范。 第三条企业应当在办理工商登记或者变更登记之日起三十日内,向主管财政机关提交企业设立批准证书、营业执照、章程等文件或者变更文件的复制件。 第四条企业财务管理的基本原则是,建立健全企业内部财务管理制度,做好财务管理基础工作,如实反映企业财务状况,依法计算和缴纳国家税收,保证投资者权益不受侵犯。 第五条企业财务管理的基本任务和方法是,做好各项财务收支的计划、控制、核算、分析和考核工作,依法合理筹集资金,有效利用企业各项资产,努力提高经济效益。 第四章固定资产 第十五条固定资产是指使用期限超过一年,单位价值在规定标准以上,并且在使用过程中保持原有
Chapter I General Provisions Article 1 This General Regulation is formulated in order to meet the needs of the development of China’s socialist market economy, standardize the financial behavior of enterprises, benefit the fair competition of enterprises, and strengthen financial management and economic accounting. Article 2 This General Regulations are the principles and norms that must be followed for the financial activities of various types of enterprises established within the territory of the People’s Republic of China. Article 3 An enterprise shall, within 30 days from the date of going through the industrial and commercial registration or changing its registration, submit to the competent financial authority a copy of the enterprise establishment approval certificate, business license, and articles of association, or a change document. Article 4 The basic principle of enterprise financial management is to establish and improve the enterprise’s internal financial management system, do well in basic financial management work, faithfully reflect the financial status of the enterprise, calculate and pay state taxes according to law, and ensure that investors’ rights are not violated. Article 5 The basic tasks and methods of corporate financial management are to do a good job in the planning, control, accounting, analysis and assessment of various financial revenues and expenditures, to raise funds in a reasonable manner in accordance with the law, to make effective use of the company’s assets, and to strive to increase economic efficiency. Chapter IV Fixed Assets Article 15 The term “fixed assets” refers to the use period of more than one year, the unit value is above the prescribed standard, and it is maintained during the use process.