《企业财务通则》在非国有企业中的应用

Application of Enterprise Financial General Standards in Non-state-owned Enterprises

企业财务通则是加强企业财务管理,规范企业财务行为的准则,2007年起我国境内具备法人资格的国有及国有控股的非金融企业开始施行新的企业财务通则。为了保护企业及其相关方的合法权益,推进现代企业制度建设,该通则如何在非国有企业中应用成为广泛关注话题。非国有企业包括企业类型较多,在我国社会主义市场经济建设中发挥着重要推动作用,参照施行财务通则可以健全企业财务管理,完善会计体系建设。非国有企业应结合自身特点,从财务管理体制、成本控制、内部控制等方面参照施行财务通则。

Enterprise Financial General Standards are the standards which are used to strengthen enterprise financial management and regulate enterprise financial behavior. In 2007, state-owned enterprises and state controlling enterprises which have the corporate entity qualifications, excluding financial enterprises, are beginning to implement newly issued enterprise financial general standards. To protect the legal equity of enterprises and relevant stakeholders, and push the construction of modern enterprise system, how to carry out enterprise financial general standards in non-state-owned enterprise has been widely concerned. Non-state-owned enterprises are of various types, which play a significant role in pushing the construction of our socialist market economy. The implement of financial standards can perfect financial management and accounting system. Non-state-owned enterprises should enforce enterprise financial standards from several aspects, including financial control system, cost management and internal control, combining their own specialties.