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2008年8月底,财政部在北京市怀柔财政培训中心举办了《企业财务通则》(以下简称《通则》)高级研讨班。在开班仪式上,财政部副部长张弘力作重要讲话,财政部企业司司长贾谌作了开班致辞。来自131家央企的总会计师和财务负责人共140人,全面学习了2007年1月1日施行的新《通则》,并对《通则》贯彻执行的情况和存在的问题进行了研讨。最后,由财政部企业司副司长宋康乐进行总结,对下一步实施《通则》提出了希望和要求。在研讨中,央企财务高管们从不同角度,围绕主题进行交流,畅所欲言。为了增进各界对《通则》的理解,以利于企业贯彻实施,我们将其中的精彩发言作一整理,以飨读者。
At the end of August 2008, the Ministry of Finance held a senior seminar on “General Rules for Corporate Finance” (hereinafter referred to as “General Rules”) at Huairou Financial Training Center in Beijing. During the opening ceremony, Zhang Hongli, vice minister of finance, made an important speech. Jia Chen, director of the enterprise department of the Ministry of Finance, made a speech at the opening ceremony. A total of 140 chief accountants and chief financial officers from 131 state-owned enterprises conducted a comprehensive study of the new General Rules on January 1, 2007, and conducted discussions on the implementation of the General Rules and existing problems. Finally, Song Kangle, Deputy Director General of the Enterprise Department of the Ministry of Finance, summarized and put forward the hope and requirements for the implementation of the General Rules. In the seminar, central SOE finance executives talked freely around the theme from different perspectives. In order to promote understanding of the “General Rules” of all walks of life in the interests of the implementation of the enterprise, we will organize the excellent speeches to readers.