企业财务通则

新《企业财务通则》的创新及对企业财务管理的影响

Innovation and Effect of New Enterprise Finance Standard For Financial Management

论《企业财务通则》在非国有企业中的应用

Application of Enterprises ' Accounting Standards in Non-national Enterprises

统一的《企业财务通则》；

The unified " Financial Regulations for Enterprises ";

1993年我国颁布了《企业财务通则》，所得税与会计的矛盾日见突出。

In 1993 , owing to Accounting General Rules for Business Enterprises published , the contradiction between income tax and accounting is emerged increasingly .

对企业财务通则、企业会计准则、行业财务制度以及会计制度四者之间存在的差异进行了比较研究，并对如何消除这些差异进行了初步的探讨。

A comparative study is conducted on the variances among Enterprise Financial Rules , Enterprise Accounting Standards and enterprise financial system and accounting system , and the elimination of these variances is explored .

宏观财务制度包括企业财务通则及应用指引，企业内部财务制度包括人力资本财务制度、体现人本精神的物质资本财务制度、社会资本财务制度和环境资本财务制度。

The former includes enterprise financial general rule and its practice note while the latter includes human capital financial regulations , material capital financial regulations that reflecting people-oriented spirit , social capital financial regulations and environmental capital financial regulations .

以《企业财务通则》和《企业会计准则》为先导的会计改革在明晰企业产权关系，健全法人财产制度和转换企业经营机制上发挥了重要作用。

The Enterprise Finance Criterions and the Enterprise Accounting Norms have played an important role in clearing the relations of property rights , perfecting the legal per - son property system in a corporation and transforming business operation machanism to a more efficient way .