《企业财务通则》(以下简称《通则》)是我国企业从事财务活动必须遵循的基本原则,是对我国企业财务制度体系的基本规范。现行的《通则》是于1992年11月30日颁布,并于1993年7月1日实施的,在历史上曾发挥了重要作用。现今,国家宏观经济体制和企业微观环境都已发生了重大变化,因此 The “General Rules for Corporate Finance” (hereinafter referred to as the “General Rules”) is the basic principle that Chinese enterprises must follow in conducting financial activities and is the basic norms for the financial system of enterprises in our country. The current “General Rules”, promulgated on November 30, 1992 and implemented on July 1, 1993, have historically played an important role. Nowadays, major changes have taken place in the national macro-economic system and the micro-environment of enterprises. Therefore,