现行《企业财务通则》(下称《通则》)主要适用于国有企业,多年来在企业财务实践中发挥了重要作用,其内容中除了包含对企业日常财务行为的规范,也不乏对企业社会责任的关注。随着我国社会经济发展和外部环境的变化,笔者建议,应对《通则》中基于社会责任视角的相关规定加以修订和完善。一、员工权益方面:补充员工再就业资金支持和职工持股计划条款企业与职工的财务关系是企业财务关系的重要组成部分,它体现了职 The current “General Rules for Corporate Finance” (the “General Rules”) mainly apply to state-owned enterprises, which have played an important role in the practice of corporate finance over the years. In addition to containing the norms governing the daily financial activities of enterprises, there are also some aspects of corporate social responsibility s concern. With the social and economic development in our country and the changes in the external environment, the author suggests that the relevant provisions of the General Rules based on the perspective of social responsibility should be revised and improved. I. Rights and Benefits of Employees: Replenishment of Employee Re-employment Funding and Employee Stock Ownership Plan The financial relationship between the enterprise and its employees is an important part of the financial relationship of the enterprise.