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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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aragraph, deal with them. 第五十八条 企业重组过程中，对拖欠职工的工资和医疗、伤残补助、抚恤费用以及欠缴的基本社会保险费、住房公积金，应当以企业现有资产优先清偿。 <westbank> Article 58 In the reorganization process of an enterprise, the wages and subsidies for medial treatment and disability, comfort and compensatory expenses, basic social insurance premiums, public accumulation funds for housing defaulted by the enterprise shall be paid off with the existing assets of the enterprise in priority. 第五十九条 企业被责令关闭、依法破产、经营期限届满而终止经营的，或者经投资者决议解散的，应当按照法律、法规和企业章程的规定实施清算。 <westbank> Article 59 In case an enterprise is ordered to close down, goes bankrupt under law, terminates its operations because of the expiration of its term of operation or is dissolved as decided by the investors, liquidation shall be carried out under the related laws, regulations and the articles of association. 清算财产变卖底价，参照资产评估结果确定。国家另有规定的，从其规定。 <westbank> The bottom selling price of the liquidating property shall be decided by reference with the assets assessment results. In case it is provisioned otherwise by the state, the related provisions shall prevail. 企业清算结束，应当编制清算报告，委托会计师事务所审计，报投资者或者人民法院确认后，向相关部门、债权人以及其他的利益相关人通告。其中，属于各级人民政府及其部门、机构出资的企业，其清算报告应当报送主管财政机关。 <westbank> Upon the end of liquidation, a liquidation report shall be prepared and an accounting firm shall be entrusted to make an audit and then the related departments, creditors and other interested parties shall be notified after it is affirmed by the investors or the people's court. Particularly, the liquidation report of an enterprise invested by the people's government or its departments or organs of the same level shall be meanwhile submitted to the competent authority of finance. 第六十条 企业解除职工劳动关系，按照国家有关规定支付的经济补偿金或者安置费，除正常经营期间发生的列入当期费用以外，应当区别以下情况处理： <westbank> Article 60 Where an enterprise fires a worker, the economic compensation or settlement allowance it pays to the worker under the related provisions of the state shall, except for those that occurred during the normal operation and thus have been listed into the period charges, be dealt with in light of the different circumstances as follows: （一） 企业重组中发生的，依次从未分配利润、盈余公积、资本公积、实收资本中支付。 <westbank> (1) as for those occurred in the reorganization of the enterprise, they shall be paid off in the undistributed profits, surplus reserves, capital reserves and paid-in capital in turn; or （二） 企业清算时发生的，以企业扣除清算费用后的清算财产优先清偿。 <westbank> (2) as for those occurred in the liquidation of the enterprise, they shall be paid off in priority with the liquidating property of the enterprise after subtracting the liquidating costs. 第八章 信息管理 <westbank> Chapter VIII Information Management 第六十一条 企业可以结合经营特点，优化业务流程，建立财务和业务一体化的信息处理系统，逐步实现财务、业务相关信息一次性处理和实时共享。 <westbank> Article 61 An enterprise may, by considering its operational characteristics, optimize the workflow, set up an information processing system with integrations of finance and business, and gradually realize the once-for-all handling and real time sharing of the related information of finance and business. 第六十二条 企业应当逐步创造条件，实行统筹企业资源计划，全面整合和规范财务、业务流程，对企业物流、资金流、信息流进行一体化管理和集成运作。 <westbank> Article 62 An enterprise shall gradually create conditions to plan the resource of the enterprise as a whole, comprehensively integrate and regulate the financial and operation flow, and conduct integrated management and operation of the logistics, capital flow and information flow of the enterprise. 第六十三条 企业应当建立财务预警机制，自行确定财务危机警戒标准，重点监测经营性净现金流量与到期债务、企业资产与负债的适配性，及时沟通企业有关财务危机预警的信息，提出解决财务危机的措施和方案。 <westbank> Article 63 An enterprise shall set up a financial pre-alarm mechanism, define the alerting standards of financial crises by itself; pay more attention to monitoring the adaptation between operational net cash flow and due debts and the adaptation between assets and liabilities of the enterprise; communicate the information on the pre-alarm of financial crisis in time, and put forward the corresponding solution measures and schemes. 第六十四条 企业应当按照有关法律、行政法规和国家统一的会计制度的规定，按时编制财务会计报告，经营者或者投资者不得拖延、阻挠。 <westbank> Article 64 An enterprise shall compile its financial report on schedule under the provisions of the related laws, administrative regulations and the uniform accounting system of the state, and no operator or investor may delay or slimy it. 第六十五条 企业应当按照规定向主管财政机关报送月份、季度、年度财务会计报告等材料，不得在报送的财务会计报告等材料上作虚假记载或者隐瞒重要事实。主管财政机关应当根据企业的需要提供必要的培训和技术支持。 <westbank> Article 65 An enterprise shall submit the monthly, quarterly and annual financial reports and other materials to the competent authority of finance under the related provisions, and may not make any false record or conceal any important fact in the submitted financial report or any other material. The competent authority of finance shall offer necessary training and technical support in accordance with the demands of the enterprise. 企业对外提供的年度财务会计报告，应当依法经过会计师事务所审计。国家另有规定的，从其规定。 <westbank> The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law. In case it is otherwise stipulated by the state, such provisions shall prevail. 第六十六条 企业应当在年度内定期向职工公开以下信息： <westbank> Article 66 An enterprise shall release the following information to its employees regularly within one year: （一） 职工劳动报酬、养老、医疗、工伤、住房、培训、休假等信息。 <westbank> (1) such information as the employees' labor payment, old age pension, medical care, work injury, residential house, training and vacation; （二） 经营者报酬实施方案。 <westbank> (2) executive plan on the remunerations to the operators; （三） 年度财务会计报告审计情况。 <westbank> (3) auditing results of its annual financial report; （四） 企业重组涉及的资产评估及处置情况。 <westbank> (4) assets assessment and disposal involved in restructuring the enterprise; and （五） 其他依法应当公开的信息。 <westbank> (5) other information that shall be released under law. 第六十七条 主管财政机关应当建立健全企业财务评价体系，主要评估企业内部财务控制的有效性，评价企业的偿债能力、盈利能力、资产营运能力、发展能力和社会贡献。评估和评价的结果可以通过适当方式向社会发布。 <westbank> Article 67 A competent authority of finance shall set up and perfect the enterprise financial evaluation system so as to put stress on the evaluation of the efficiency of internal financial control of an enterprise and assess solvency, profitability, asset operability, development ability and its social contributions. The results of evaluation or assessment may be promulgated to the general public in a proper way. 第六十八条 主管财政机关及其工作人员应当恰当使用所掌握的企业财务信息，并依法履行保密义务，不得利用企业的财务信息谋取私利或者损害企业利益。 <westbank> Article 68 The competent authorities of finance and their employees shall properly use the financial information of the enterprises they have seized, perform the obligation of confidentiality under law, and may not take advantage of such information to seek interest for themselves or injure the interests of any enterprise. 第九章 财务监督 <westbank> Chapter IX Financial Supervision 第六十九条 企业应当依法接受主管财政机关的财务监督和国家审计机关的财务审计。 <westbank> Article 69 An enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law. 第七十条 经营者在经营过程中违反本通则有关规定的，投资者可以依法追究经营者的责任。 <westbank> Article 70 In case any operator violates any provision of the present General Rules in the operation, the investors may subject the operator to liabilities under law. 第七十一条 企业应当建立、健全内部财务监督制度。 <westbank> Article 71 An enterprise shall set up and perfect an internal financial supervision system. 企业设立监事会或者监事人员的，监事会或者监事人员依照法律、行政法规、本通则和企业章程的规定，履行企业内部财务监督职责。 <westbank> In case an enterprise set up a board of supervisors or has any supervisors, the board of supervisors or the supervisors shall undertake the duties of internal financial supervision under the laws, administrative regulations, the present General Rules and the articles of association of the enterprise. 经营者应当实施内部财务控制，配合投资者或者企业监事会以及中介机构的检查、审计工作。 <westbank> The operators shall carry out internal financial control and assistant the investors, the board of supervisors and the intermediary organs to make inspections and audits. 第七十二条 企业和企业负有直接责任的主管人员和其他人员有以下行为之一的，县级以上主管财政机关可以责令限期改正、予以警告，有违法所得的，没收违法所得，并可以处以不超过违法所得3倍、但最高不超过3万元的罚款；没有违法所得的，可以处以1万元以下的罚款。 <westbank> Article 72 In case any enterprise, any person-in-charge held to be directly responsible or any other person of the enterprise conducts any of the following acts, the competent authority of finance at or above the county level may order it/him to make corrections within a prescribed time limit, give it/him an admonition, confiscate the illegal gains (if any), and may impose a fine of not three times more than the illegal gains and 30,000 Yuan at the maximum; in case no illegal gain exists, a fine of not more than 10,000 Yuan may be imposed thereupon: （一） 违反本通则第三十九条、四十条、四十二条第一款、四十三条、四十六条规定列支成本费用的。 <westbank> (1) to list or disburse any cost or expense with violation of Article 39, 40, Paragraph 1 of Article 42, Article 43 or 46 of the present General Rules; （二） 违反本通则第四十七条第一款规定截留、隐瞒、侵占企业收入的。 <westbank> (2) to detain, conceal or misappropriate any revenue of the enterprise with violation of the provision of Paragraph 1 of Article 47 of the present General Rules; （三） 违反本通则第五十条、五十一条、五十二条规定进行利润分配的。但依照《公司法》设立的企业不按本通则第五十条第一款第二项规定提取法定公积金的，依照《公司法》的规定予以处罚。 <westbank> (3) to distribute profits with violation of the provisions of Article 50, 51 or 52 of the present General Rules. However, in case an enterprise set up under the Company Law of the People's Republic of China withdraws any legal accumulation fund with violation of the provision of 上一页 [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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