新的《企业财务通则》已于今年1月起在我国境内依法设立的具备法人资格的国有及国有控股企业执行,并在其他企业参照执行。实践表明,新通则的贯彻执行对于更好地加强企业财务管理,规范企业财务行为,保护企业及其相关方的合法权益,推进现代企业制度建设,起到了重要的推动作用。 The new “General Rules for Corporate Finance” has been implemented by state-owned and state-controlled enterprises with legal personality set up by law in our country since January this year, and is implemented with reference to other enterprises. Practice shows that the implementation of the new General Rules has played an important role in promoting financial management of enterprises, standardizing the financial behavior of enterprises, protecting the legitimate rights and interests of enterprises and their related parties, and promoting the establishment of a modern enterprise system.