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新《企业财务通则》(以下简称《通则》)实施至今已将近十年,在实施中一些问题也逐渐显现。本文就实施中出现的问题对《通则》的内容界定、法律地位以及具体内容做以下讨论。一、《通则》内容应界定于财务管理,与其他法规厘清界限我国目前发布了一系列财务会计制度,如《企业会计准则》、《通则》、《企业内部控制基本规范》和财政部最近推出的《管理会计基本指引》等。从这些制度准则与规范的各自内容分析,其要
The new “General Rules for Corporate Finance” (hereinafter referred to as “General Rules”) has been implemented for nearly 10 years and some problems have gradually emerged in the implementation. This article discusses the problems of the implementation of the “General Rules” to define the content, legal status and the specific content of the following discussion. First, the “General Rules” should be defined in the financial management, clarify the boundaries with other laws and regulations China has released a series of financial accounting system, such as “Accounting Standards for Business Enterprises”, “General Rules”, “Basic Norms of Internal Control” and the Ministry of Finance recently introduced The “basic guidelines for management accounting” and so on. From the analysis of the respective contents of these system standards and norms, it is necessary