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为了适应建立社会主义市场经济体制的需要,进一步深化企业财务改革,最近,财政部主持制定了《企业财务通则》,并以此为突破口和主心轴,对企业财务法规制度进行了全面的改革。笔者作为《企业财务通则》的
In order to meet the needs of establishing a socialist market economic system and further deepen the financial reforms of enterprises, the Ministry of Finance has recently presided over the formulation of the “General Principles of Corporate Finance” and used this as a breakthrough point and main axis to comprehensively reform the financial and regulatory systems of enterprises. . The author serves as the “General Principles of Corporate Finance”