不论是用原始或现代的方法,凡正常生产经营的企业一定有帐册和单据凭证。帐册和单据是企业财务管理的基础,也是企业资产规模的重要依据,用以记录和统计企业资产、经营过程与经营成果的增减变动等情况。 领有工商营业执照的企业要投保企业财产保险,必须以有健全的会计帐册和财务独立核算为前提。企业的可保财产有企业自有财产或与他人共有的财产,以及具有其他法律上所承认的与投保企业有经济利害关系的财产,但不包括由投保企业经营管理或替他人 Whether using original or modern methods, where the normal production and operation of enterprises must have books and documents evidence. The books and documents are the basis of the enterprise’s financial management and also an important basis for the size of the enterprise’s assets for recording and counting changes in the assets, business processes and operating results of the enterprises. Entities with business license to insure business property insurance, must have a sound accounting books and financial accounting as a prerequisite. The insurable property of an enterprise shall be its own property or property in common with others as well as other property which is legally recognized as having an economic interest in the insured enterprise but excluding the operation or management of the insured enterprise