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根据改革开放的要求,以及发展有计划商品经济的需要,有必要对我国40多年来的企业财务工作进行总结。并制订出中华人民共和国企业财务管理准则。制订这一准则,能使企业财务管理法制化,为企业的生产经营创造一个良好的外部环境。国内任何企业的资金运用、经济核算、经营成果的分配以及经济活动分析,都必须符合该准则的要求。
According to the requirements of reform and opening up, and the need to develop a planned commodity economy, it is necessary to summarize the corporate finance work in China for more than 40 years. And formulate guidelines for financial management of the People’s Republic of China. The formulation of this standard will enable the legalization of corporate financial management and create a good external environment for the production and operation of the company. The use of funds, economic accounting, distribution of business results, and analysis of economic activity by any domestic company must meet the requirements of the standard.