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《企业财务通则》是企业从事财务活动必须遵循的基本原则和规范,是对我国企业财务制度体系的基本规范。现行的《企业财务通则》(以下简称“现行通则”)是于1992 年11月30日颁布,并于1993年7月1日实施的。它的实施在历史上发挥了重要作用。如今,国家宏观经济体制和企业微观环境已发生了重大变化。对“现行通则”的改革已势在必行。在新的《企业财务通则》(以下简称“新通则”)即将发布并实施之时。我刊就《企业财务通则》的改革专访了财政部企业司赖永添处长。
The General Rules for Corporate Finance are the basic principles and norms that enterprises must follow to engage in financial activities and are the basic norms for the financial system of enterprises in our country. The current General Rules for Corporate Finance (the “General Rules”) were promulgated on November 30, 1992 and implemented on July 1, 1993. Its implementation has played an important role in history. Nowadays, major changes have taken place in the macroeconomic system and in the micro-environment of enterprises. The reform of the “existing rules” is imperative. In the new “General Business Finance” (hereinafter referred to as “the new rules”) is about to be released and implemented. I published on the “General Rules of Corporate Finance,” an interview with the Director of the Ministry of Finance Lai Yong Tim company.