修订后的《企业财务通则》(以下简称《通则》)自2007年实施以来,以企业财务管理为中心,明确了资金筹集、资产营运、成本控制、收益分配、信息管理、财务监督等财务管理要素,对于规范国有企业财务管理行为、提升国有企业经营效率等起到了积极显著的作用。但是,随着企业财务管理实践不断发展、国有资产监督管理持续改革,《通则》也 Since the implementation of the revised “General Rules for Corporate Finance” (hereinafter referred to as the “General Rules”) since 2007, CFDA has made clear the financial management including capital raising, assets operation, cost control, revenue distribution, information management and financial supervision centering on the enterprise’s financial management Elements have played a positive and significant role in regulating the financial management of state-owned enterprises and improving the operating efficiency of state-owned enterprises. However, with the continuous development of corporate financial management practices, the continuous supervision and management of state-owned assets, the “General Rules” also