论文部分内容阅读
我国于2007年1月1日起实施修订后的《企业财务通则》。该通则将“由国家为国有及国有控股企业集团制订具体的财务制度”转变为指导与监督相结合。国家为企业的财务制度提供指引,企业根据通则和本企业的实际情况自主决定内部财务管理制度。一方面还原了财务管理本质,交还会计与税收承担的功能,强化企业
China implemented the revised “General Rules for Corporate Finance” with effect from January 1, 2007. The General Principles combine “the development of a specific financial system by the state for state-owned and state holding enterprise groups” into guidance and supervision. The state provides guidance for the financial system of the enterprise, and the enterprise independently determines the internal financial management system according to the General Rules and the actual conditions of the enterprise. On one hand, it has restored the essence of financial management, returned the functions of accounting and taxation, and strengthened the enterprise