《企业财务通则》(以下简称《通则》)于1992年颁布实施,2006年修订。作为央企集团的总会计师,笔者深深感受到《通则》对规范国有企业(以下简称企业)的财务行为,促进企业提升管理水平、防范风险均发挥了重要作用。近10年来我国经济发展已进入了新阶段,企业的经营环境发生了深刻变化,企业管理本身也日益成熟化和多元化,在此背景下,《通则》 The General Rules for Corporate Finance (the “General Rules”) were promulgated in 1992 and revised in 2006. As the chief accountant of the Centralized Enterprise Group, I deeply feel that the General Rules have played an important role in regulating the financial behavior of state-owned enterprises (hereinafter referred to as “enterprises”) and promoting enterprises to enhance their management level and prevent risks. In the past 10 years, the economic development of our country has entered a new stage, profound changes have taken place in the business environment of enterprises, and the management of enterprises has become increasingly mature and diversified. Against this background,