第一条为了建立、健全企业内部控制制度,规范企业资产损失财务管理行为,加强企业财务管理,根据《企业财务通则》的规定,制定本办法。第二条资产损失是指企业实际发生的各项资产的灭失,包括坏账损失、存货损失、固定资产及在建工程损失、担保损失、股权投资或者债权投资损失以及 Article 1 These Procedures are formulated in accordance with the provisions of the General Rules for Enterprise Finance in order to establish and improve the internal control system of enterprises, standardize the financial management of the loss of assets of enterprises, and strengthen the financial management of enterprises. The second loss of assets refers to the actual loss of assets, including the loss of bad debts, loss of inventory, loss of fixed assets and construction in progress, loss of guarantee, equity investment or loss of debt investment and