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2007年1月1日起实施的《企业财务通则》(以下简称《通则》)第一章第四条明确规定,由财政部门负责加强对企业财务的指导、管理和监督。这充分体现了监督与管理并重、指导与服务并重的财政监管理念,对于保障企业健康发展起到了十分重要的促进作用。当前,随着市场经济的日益完善、财政部门职能的不断转变以及企业改革改制的推进,在《通则》实施过程中不可避免地出现一些新情况、新问题。及时对《通则》进行修订完善,
Article 1 of Chapter 1 of the “General Rules for Corporate Finance” (hereinafter referred to as the “General Rules”) implemented on January 1, 2007 clearly stipulates that the financial department shall be responsible for stepping up the guidance, management and supervision of the corporate finance. This fully reflects the equal emphasis on supervision and management, guidance and service of both financial regulatory concept for the protection of the healthy development of enterprises has played a very important role in promoting. At present, with the improvement of the market economy, the continuous transformation of the functions of the financial sector and the promotion of enterprise reform and restructuring, some new situations and problems inevitably arise in the implementation of the General Rules. Timely revised and perfected the General Rules,