论文部分内容阅读
从2007年1月1日起,新修订的《企业财务通则》在我国境内依法设立的具备法人资格的国有及国有控股企业范围内施行,其他企业参照执行。新企业财务通则对1993年7月1日起实施的《企业财务通则》进行了全面改革,对于促进企业加强财务管理、推进现代企业制度建设意义重大。为了帮助相关部门、企业以及广大财会人员更好地学习、研究及贯彻新企业财务通则,本刊将从本期开始,分期刊登财政部企业司制度处撰写的新企业财务通则讲座。
From January 1, 2007 onwards, the newly revised “General Rules for Corporate Finance” will be implemented within the boundaries of state-owned and state-controlled enterprises with legal personality set up by law in our country and shall be implemented with reference to other enterprises. The General Rules of the New Enterprise Finance carried out an overall reform of the General Rules for Enterprise Finance which came into effect on July 1, 1993, which is of great significance to promoting enterprises to strengthen financial management and to promote the construction of a modern enterprise system. In order to help related departments, enterprises and the general accounting staff to better learn, research and implement the General Rules for New Enterprise Finance, this issue will be published in phases beginning with the Lecture on Financial General Rules for New Enterprise Written by the Enterprise Division of the Ministry of Finance.