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2007年1月1日生效的《企业财务通则》被称为新的《企业财务通则》,适用于在中国人民共和国境内依法设立的具备法人资格的国有及国有控股企业,金融企业除外,其他企业参照执行。1993年生效的《企业财务通则》,即我们所说的旧通则是新通则的基础,旧的通则适用于全国企业。本文将通过对新旧《企业财务通则》的对比,结合国资国企改革要求和工作实践,立足于贯彻落实《企业财务通则》过程中企业管理面临的新形势、新问题,以及提出笔者相关的建议。
The “General Rules for Corporate Finance” effective January 1, 2007 are called the “General Rules for Corporate Finance” and apply to state-owned and state-holding enterprises with legal personality established in accordance with the law in the territory of the People’s Republic of China, with the exception of financial enterprises and other enterprises Refer to the implementation. The “General Rules for Corporate Finance” that came into effect in 1993, the old General Rules that we call the foundations of the new rules, and the old ones apply to the national enterprises. Based on the comparison between the old and the new “General Rules of Corporate Finance” and the reform requirements and working practices of the state-owned enterprises, this article will base on the new situation and new problems faced by the enterprise management in the process of implementing “General Rules of Corporate Finance” and put forward the relevant suggestions.