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中英对照法律资源--企业财务通则 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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中华人民共和国财政部令 <westbank> Decree of the Ministry of Finance 第41号 <westbank> No.41 根据《国务院关于〈企业财务通则〉、〈企业会计准则〉的批复》（国函[1992]178号）的规定，财政部对《企业财务通则》（财政部令第4号）进行了修订，修订后的《企业财务通则》已经部务会议讨论通过，现予公布，自2007年1月1日起施行。 <westbank> Under the provisions of the Reply of the State Council concerning the General Rules on Enterprise Finance and Enterprise Accounting Standards (Guo Han [1992] No.178), the Ministry of Finance amended the General Rules on Enterprise Finance (Dcree No.4 of the Ministry of Finance). The amended General Rules on Enterprise Finance have been deliberated and adopted by the ministerial meeting. They are hereby promulgated and shall enter into force as of January 1, 2007. 财政部 <westbank> The Ministry of Finance 二○○六年十二月四日 <westbank> 4-Dec-06 企业财务通则 <westbank> General Rules on Enterprise Finance 第一章 总则 <westbank> Chapter I General Provisions 第一条 为了加强企业财务管理，规范企业财务行为，保护企业及其相关方的合法权益，推进现代企业制度建设，根据有关法律、行政法规的规定，制定本通则。 <westbank> Article 1 With a view to strengthening the financial management of enterprises, regulating the financial behaviors of the enterprises, protecting the legitimate rights and interests of the enterprises and related parties and boosting the establishment of modern enterprise system, the present General Rules are formulated under the provisions of the related laws and administrative regulations. 第二条 在中华人民共和国境内依法设立的具备法人资格的国有及国有控股企业适用本通则。金融企业除外。 <westbank> Article 2 Except for financial enterprises, the state-owned enterprises and state holding enterprises set up within the territory of the People's Republic of China under law shall be governed by the present General Rules. 其他企业参照执行。 <westbank> Other enterprises shall implement the present General Rules by reference. 第三条 国有及国有控股企业（以下简称企业）应当确定内部财务管理体制，建立健全财务管理制度，控制财务风险。 <westbank> Article 3 The state-owned enterprises and state holding enterprises (hereinafter referred to as enterprises) shall determine their internal financial management systems, set up and perfect their financial management systems and control their financial risks. 企业财务管理应当按照制定的财务战略，合理筹集资金，有效营运资产，控制成本费用，规范收益分配及重组清算财务行为，加强财务监督和财务信息管理。 <westbank> The financial management of an enterprise shall consist such financial behaviors as raising funds rationally, operating assets effectively, controlling the cost, regulating the income distribution and reorganization and liquidation, and strengthening financial supervision and financial information management in accordance with the formulated financial strategy. 第四条 财政部负责制定企业财务规章制度。 <westbank> Article 4 The Ministry of Finance shall be responsible for instituting the rules and regulations on enterprise finance. 各级财政部门（以下通称主管财政机关）应当加强对企业财务的指导、管理、监督，其主要职责包括： <westbank> The financial departments of all levels (hereinafter referred to as competent authorities of finance collectively) shall enhance guiding, managing and supervising enterprise finance, their principle duties are as follows: （一） 监督执行企业财务规章制度，按照财务关系指导企业建立健全内部财务制度。 <westbank> (1) supervising the implementation of the rules and regulations concerning enterprise finance, directing the enterprises to set up and perfect the internal financial systems in accordance with the financial relations; （二） 制定促进企业改革发展的财政财务政策，建立健全支持企业发展的财政资金管理制度。 <westbank> (2) instituting the financial policies that facilitate the reform and development of the enterprises, setting up and perfecting the financial fund management systems that conduce to the development of the enterprises; （三） 建立健全企业年度财务会计报告审计制度，检查企业财务会计报告质量。 <westbank> (3) setting up and perfecting the enterprise auditing system of annual financial report so as to examine the quality of the annual financial report; （四） 实施企业财务评价，监测企业财务运行状况。 <westbank> (4) assessing enterprise finance, monitoring the operation status of enterprise finance; （五） 研究、拟订企业国有资本收益分配和国有资本经营预算的制度。 <westbank> (5) researching and drafting the systems on the distribution of state-owned capital gains and the operation budget of state-owned capital; （六） 参与审核属于本级人民政府及其有关部门、机构出资的企业重要改革、改制方案。 <westbank> (6) taking part in the examination and approval of the important reform and restructuring schemes of the enterprises invested by the people's governments or the related departments and organs of the same level; and （七） 根据企业财务管理的需要提供必要的帮助、服务。 <westbank> (7) offering necessary assistance and services in accordance with the demands of enterprise financial management. 第五条 各级人民政府及其部门、机构，企业法人、其他组织或者自然人等企业投资者（以下通称投资者），企业经理、厂长或者实际负责经营管理的其他领导成员（以下通称经营者），依照法律、法规、本通则和企业章程的规定，履行企业内部财务管理职责。 <westbank> Article 5 Such enterprise investors as the people's governments of all levels and their departments and organs, enterprise legal persons, other organizations or individuals (hereinafter referred to as investors collectively), enterprise managers, factory managers, or other leaders actually in charge of the operation and management of the enterprises (hereinafter referred to as operators collectively) shall fulfill the duties of enterprise internal financial management under the laws, regulations, the present General Rules and enterprise constitutions. 第六条 企业应当依法纳税。企业财务处理与税收法律、行政法规规定不一致的，纳税时应当依法进行调整。 <westbank> Article 6 An enterprise shall pay taxes under law. In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes. 第七条 各级人民政府及其部门、机构出资的企业，其财务关系隶属同级财政机关。 <westbank> Article 7 With regard to an enterprise invested by the people's government or any of its departments and organs, its financial relationship shall be affiliated to the financial organ of the same level. 第二章 企业财务管理体制 <westbank> Chapter II Enterprise Financial Management System 第八条 企业实行资本权属清晰、财务关系明确、符合法人治理结构要求的财务管理体制。 <westbank> Article 8 An enterprise shall perform such a financial management system as being clear in capital ownership, unambiguous in financial relationship and complying with the requirements of corporate governance structure. 企业应当按照国家有关规定建立有效的内部财务管理级次。企业集团公司自行决定集团内部财务管理体制。 <westbank> An enterprise shall set up effective management grades of internal financial. An enterprise group company may determine its internal financial management system by itself. 第九条 企业应当建立财务决策制度，明确决策规则、程序、权限和责任等。 <westbank> Article 9 An enterprise shall set up a decision-making system of finance and clarify the decision-making rules, procedures, power limits and liabilities and so on. 法律、行政法规规定应当通过职工（代表）大会审议或者听取职工、相关组织意见的财务事项，依照其规定执行。 <westbank> In case any law or administrative regulation stipulates that certain financial items shall be determined after being deliberated by the workers' (or worker representatives') congress or by soliciting the opinions of the workers and the related organizations, such provisions shall prevail. 企业应当建立财务决策回避制度。对经营者、经营者个人与企业利益有冲突的财务决策事项，相关投资者、经营者应当回避。 <westbank> An enterprise shall set up a withdrawal system for financial decision-making. With respect to the financial decision-making items under which the interests of any individual investor or operator run afoul of those of the enterprise, the related investor or operator shall withdraw. 第十条 企业应当建立财务风险管理制度，明确经营者、投资者及其他相关人员的管理权限和责任，按照风险与收益均衡、不相容职务分离等原则，控制财务风险。 <westbank> Article 10 An enterprise shall set up a financial risk control system, specify the management rights and liabilities of the operators, investors and other related personnel, and control the financial risks according to the principles of equilibrating risks and proceeds and separating the incompatible duties. 第十一条 企业应当建立财务预算管理制度，以现金流为核心，按照实现企业价值最大化等财务目标的要求，对资金筹集、资产营运、成本控制、收益分配、重组清算等财务活动，实施全面预算管理。 <westbank> Article 11 An enterprise shall set up a budget management system of finance to implement all-around budgetary management on financial activities such as fund-raising, assets operation, cost control, income distribution, reorganization and settlement and so on, by taking cash flow as the core and according to the requirements of financial objectives such as maximizing the enterprise value. 第十二条 投资者的财务管理职责主要包括： <westbank> Article 12 The financial management duties of an investor mainly involve: （一） 审议批准企业内部财务管理制度、企业财务战略、财务规划和财务预算。 <westbank> (1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise; （二） 决定企业的筹资、投资、担保、捐赠、重组、经营者报酬、利润分配等重大财务事项。 <westbank> (2) determining material financial items such as fund-raising, investment, guarantee, donation, reorganization, remuneration for operators and income distribution and so on; （三） 决定企业聘请或者解聘会计师事务所、资产评估机构等中介机构事项。 <westbank> (3) determining the hiring or firing of intermediary organs such as accounting firms or property assessment institutions and so on; （四） 对经营者实施财务监督和财务考核。 <westbank> (4) supervising and assessing the financial affairs of the operators; and （五） 按照规定向全资或者控股企业委派或者推荐财务总监。 <westbank> (5) dispatching or recommending chief financial officers to exclusively-funded or holding enterprises under the related provisions. 投资者应当通过股东（大）会、董事会或者其他形式的内部机构履行财务管理职责，可以通过企业章程、内部制度、合同约定等方式将部分财务管理职责授予经营者。 <westbank> An investor shall fulfill the financial management duties through the shareholders' meeting, board of directors or other internal institutions, and may grant conferring part of financial management duties to the [1] [2] [3] [4] [5] [6] [7] 下一页 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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