《企业财务通则》基础知识

• 作 者: 康钟琦
• 机 构: 天津财经学院 教授
• 出 处: 交通财会
• 发表日期: 1993年07期
• 关键词: 制造成本法 企业财务制度 修理费用 应收帐款 完全成本法 坏帐损失 资本金制度 流动比率 流动负债 坏帐

前言 根据我国社会主义市场经济体制的要求,经国务院批准,财政部发布了《企业财务通则》,连同《企业会计准则》将于1993年7月1日正式实施。这是我国财务会计改革的一个重大措施,是财务会计根本模式的转换。它对促进企业转变经营机制,创造企业公平竞争环境,完善社会主义市场经济

Foreword According to the requirements of China’s socialist market economic system, with the approval of the State Council, the Ministry of Finance issued the “General Principles of Corporate Finance,” which together with the “Enterprise Accounting Standards” will be formally implemented on July 1, 1993. This is a major measure for China’s financial and accounting reforms, and a fundamental model for financial accounting. It promotes enterprises to transform their operating mechanisms, creates a fair competitive environment for enterprises, and improves the socialist market economy.