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我国在1993年7月1日实施了《企业财务通则》,也就是旧《通则》,是为了适应我国社会主义市场经济的发展,进一步规范企业的财务行为,既可以加强企业的财务管理水平,又可以提高企业的核心竞争力,但是随着市场经济的不断发展,旧《通则》需要不断完善,因此在2006年12月4日我国颁布实施了新《企业财务通则》,对国有及国有控股企业进行了更加规范化的管理,进一步强化财务管理方式以及企业财务风险管理等内容,促进了国有及国有控股企业在市场经济下的和谐发展。本文从《企业财务通则》对企业的影响出发,分析了在新常态下《企业财务通则》的调整要点。
In July 1, 1993, China implemented the “General Rules for Corporate Finance,” or “old General Rules,” in order to adapt to the development of the socialist market economy in our country and further standardize the financial behavior of enterprises. It can not only strengthen the financial management of enterprises, But also can improve the core competitiveness of enterprises, but with the continuous development of market economy, the old “General Rules” need to be constantly improved, so in December 4, 2006 China promulgated and implemented the new “General Business Finance”, the state-owned and state-controlled The Company conducted more standardized management, further strengthened its financial management methods and corporate financial risk management, and promoted the harmonious development of state-owned and state-controlled enterprises in a market economy. Based on the impact of “General Rules of Corporate Finance” on enterprises, this paper analyzes the main points of “General Rules of Corporate Finance” under the new normal.