论文部分内容阅读
新修订的《企业财务通则》在我国境内依法设立的具有法人资格的国有及国有控股企业范围内施行,其宗旨不再定位于企业经济核算,而是要推进现代企业制度建设,并保护企业及其相关方面的合法权益。传统的会计核算体系和财务管理体制
The newly revised “General Rules for Corporate Finance” shall be implemented within the limits of state-owned and state-controlled enterprises legally established in China according to law. Its purpose is no longer positioned in the economic accounting of enterprises. Rather, it aims at promoting the construction of a modern enterprise system and protecting enterprises and The legitimate rights and interests of its related parties. Traditional accounting system and financial management system