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市场经济是风险经济。防范风险的有效方法之一,就是建立财务预警系统,健全财务预警机制。所以,财政部于2006年12月4日以财政部令第41号发布《企业财务通则》(下称“新《企业财务通则》”),要求除金融企业以外的国内具备法人资格的国有及国有控股企业于2007年1月
Market economy is a risk economy. One of the effective ways to prevent risks is to establish a financial early warning system and improve the financial early warning mechanism. Therefore, on December 4, 2006, the Ministry of Finance promulgated the “General Rules for Corporate Finance” (the “New” General Rules for Corporate Finance ") with Order No. 41 of the Ministry of Finance, requiring that domestic companies with legal personality other than financial enterprises State-owned and state-controlled enterprises in January 2007