《企业财务通则》(以下简称《通则》)颁布实施以来,我国的经济形势、法规建设、监督管理体制、企业管理水平等都有了根本性的发展。特别是随着经济新常态的形成和国企分类改革步子的加快,作为《通则》适用主体的“国有企业”本身,内涵和外延方面也正在发生着变化,这使得《通则》的适时修订势在必行。本文基于近年来国企概念的内涵和外延的变化,提出“国有权益”的新国企概念,分析这一概念变化对原《通则》的影响,在此基 Since the promulgation and implementation of the “General Rules for Corporate Finance” (the “General Rules”), the economic situation in our country, the construction of laws and regulations, the supervision and management system, and the management of enterprises have all undergone fundamental development. Especially with the formation of the new economic normal and the acceleration of the reform in the classification of state-owned enterprises, changes in connotation and denotation as “the state-owned enterprises” that are the main body of “general rules” are also undergoing changes. This has led to the timely revision of the General Rules Imperative. Based on the connotation and extension of the concept of state-owned enterprises in recent years, this paper proposes the concept of “new state-owned enterprises” and analyzes the impact of this concept change on the original “General Rules”