财务管理-浅析《企业财务通则》的新理念和新要求（Financial management an analysis of the new concepts and requirements of the general principles of enterprise finance）.doc

财务管理-浅析《企业财务通则》的新理念和新要求（Financial management an analysis of the new concepts and requirements of the general principles of enterprise finance） [Abstract] this paper through the comparison between the old and new enterprise financial rules content, extract the new concept of the new financial management principles, analyzes the new requirements of enterprise financial system construction put forward the new rules, to help enterprises to master the use of the new rules. The general rules for enterprise finance, which came into effect in January 1, 2007 (hereinafter referred to as the new general rules), were revised on the basis of the general rules of Enterprise Finance (hereinafter referred to as the old general rules), which came into effect in 1993. It is applicable to state-owned and state holding enterprises with legal personality established within the territory of the Peoples Republic of China, except for financial enterprises, which shall be referred to other enterprises for reference. The old general rules apply to national enterprises. In the content, standard and content of pre tax deduction confirmation, the old general mainly to standardize enterprise accounting elements and income measurement and reporting of enterprises; and the new rules for the above contents are returned to the accounting rules and tax laws, the main content of standardization of enterprise financial management system, financial management system and financial management methods, etc.. I. The new concept of financial management in the new general rules The old general rules emphasize that the enterprise financial management activities should obey the micro control of the country, while the new general rule emphasizes that the enterprise legal person independently exercises the property right of the legal person, and puts forward the new concept corresponding to it. (1) the new general principles put forward the new concept of financial management system that meets the requirements o