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2007年,修订后的《企业财务通则》(以下称《通则》)颁布施行,其对指导国有企业适应经济发展、融入国际化管理大趋势起到了强有力的推进作用。随着经济发展和国有企业产权归属的进一步深化改革,中央反腐倡廉力度的加深,国际化的财务管理手段不断创新,其他配套改革制度趋于完善,《通则》也应适应新常态,进一步完善和修正。一、《通则》的定位目前《通则》规范的范围仅限于国有及国有控股企业,规范的内容包括资
In 2007, the revised General Rules for Corporate Finance (hereafter referred to as the “General Rules”) promulgated and implemented have played a powerful role in guiding the state-owned enterprises in adapting to economic development and integrating themselves into the general trend of international management. With the further deepening of economic development and the ownership of state-owned enterprises, the central government intensified its efforts to fight corruption and promote integrity, the international financial management tools were constantly innovated, and other supporting reform systems tended to be perfected. The “General Rules” should also be adapted to the new normal and further improved And fix. First, the “General Rules” positioning At present, “General Rules” is limited to the scope of state-owned and state-controlled enterprises, norms include capital