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一、废除《企业财务通则》的理由(一)财务规定的绝大部分内容已经被取代。《企业财务通则》总共有12章46条,除总则、附则2章8条外,核心内容是资金筹集;流动资产;固定资产;无形资产、递延资产和其他资产;对外投资;成本和费用;营业收入、利润及其分配;外币业务;企业清算;财务报告与财务评价共10章38条。从目前情况看,除了第43条关于企业财务
I. Reasons for abolishing the “General Rules for Corporate Finance” (a) Most of the financial provisions have been replaced. There are a total of 12 chapters and 46 articles in the “General Principles of Corporate Finance”. Excluding the General Provisions and Supplementary Regulations, Chapter 2 and 8, the core content is fundraising; current assets; fixed assets; intangible assets, deferred assets and other assets; external investment; costs and expenses Business income, profits and their distribution; foreign currency business; corporate liquidation; financial reports and financial evaluation a total of 10 chapters 38 articles. Judging from the current situation, except for Article 43 on corporate finance