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2006年12月,财政部颁发了经修订后的《企业财务通则》(以下简称《通则》或2006年版《通则》)。修订后的《通则》自2007年1月1日正式施行以来,对于大力推进现代企业制度建设,不断完善企业财务制度体系,进一步强化企业内部控制机制,发挥了积极作用。但随着企业深化改革的持续深入和社会主义市场经济的不断发展,《通则》部分条款内容已不适应经济新常态的需要,特别是
In December 2006, the Ministry of Finance issued the revised General Rules for Corporate Finance (the “General Rules” or the 2006 General Rules) as amended. Since the revised “General Rules” were put into effect on January 1, 2007, they have played an active role in vigorously promoting the construction of a modern enterprise system, perfecting the corporate financial system and further strengthening the internal control mechanism of the enterprise. However, with the continuous deepening of the deepening reform of enterprises and the continuous development of the socialist market economy, the provisions of the General Regulations have not met the needs of the new normalcy of the economy. In particular,