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第一章总则第一条为了加强企业财务管理,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,根据有关法律、行政法规的规定,制定本通则。第二条在中华人民共和国境内依法设立的具备法人资格的国有及国有控股企业适用本通则。金融企业除外。其他企业参照执行。第三条国有及国有控股企业(以下简称企业)应当确定内部财务管理体制,建立健全财务管理制度,控制财务风险。企业财务管理应当按照制定的财务战略,合理筹集资金,有效营运资产,控制成本费用,规范收益分配及重组清算财务行为,加强财务监督和财务信息管理。第四条财政部负责制定企业财务规章制度。
Chapter I General Provisions Article 1 In order to strengthen the financial management of enterprises, standardize the financial behavior of enterprises, protect the legitimate rights and interests of enterprises and their related parties, and promote the construction of a modern enterprise system, these Rules are formulated in accordance with the provisions of the relevant laws and administrative regulations. Article 2 These General Rules apply to state-owned and state-controlled enterprises that are legally qualified as legal persons established within the territory of the People’s Republic of China. Except for financial enterprises. Other companies refer to the implementation. Article 3 State-owned and state-controlled enterprises (hereinafter referred to as enterprises) shall determine the internal financial management system, establish and improve the financial management system and control the financial risks. The financial management of an enterprise shall, in accordance with the formulated financial strategy, raise funds rationally, effectively operate the assets, control the cost and expenses, standardize the distribution of proceeds and reorganize the liquidation and financial activities, and strengthen financial supervision and financial information management. Article 4 The Ministry of Finance shall be responsible for formulating the financial rules and regulations of enterprises.