1993年7月1日在全国范围内实施的《企业财务通则》及分行业的企业财务制度,是按照社会主义市场经济的要求建立的一套全新的财务管理法规,标志着我国财务管理已从政策性调整阶段转向法制建设阶段,结束了我国传统计划经济体制下的企业财务管理模式,揭开了 The “General Rules for Corporate Finance” and the corporate financial system in various sectors implemented on July 1, 1993 across the country are new sets of financial regulations established in accordance with the requirements of the socialist market economy. This marks that our financial management has changed from The phase of policy adjustment turned to the phase of legal system construction, ending the financial management mode of enterprises under the traditional planned economy in our country,