我国的《企业财务通则》和行业财务制度,在改革开放的特定历史阶段,对规范企业的财务活动、加强企业经营管理发挥了重要作用。企业财务规章制度是国家财政法规的有机组成之一。我国现行的企业财务制度体系是从1993年开始实行的,它以《企业财务通则》为统帅、以十大行业财务制度为主体构 China’s “General Rules for Corporate Finance” and the industry financial system have played an important role in standardizing the financial activities of enterprises and strengthening the management of enterprises during the specific historical period of reform and opening up. Enterprise financial rules and regulations is one of the organic components of state financial regulations. China’s current system of corporate financial system is implemented from 1993, which “corporate finance” as commander in chief, with the top ten industry financial system as the main structure