《企业财务通则》和《企业会计准则》(以下分别简称通则和准则)的实施,使我国的企业会计运作将与国际会计惯例基本接轨。根据“通则”的有关规定,“企业应当定期向投资者、债权人、有关的政府部门以及其他报表使用者提供财务报告”,其中包 The implementation of the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” (hereinafter abbreviated as the “General Rules and Guidelines”) will enable China’s corporate accounting operations to be brought into line with international accounting practices. According to the relevant provisions of the “General Rules,” “companies should provide regular financial reports to investors, creditors, relevant government departments, and other users of the report.”