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企业会计通则(General principles of business accounting)
企业会计通则(General principles of business accounting)
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General principles of business accounting
Article 1: in order to adapt to the development of Chinas socialist market economy, regulating the financial behaviors of the enterprises, is conducive to fair competition of enterprises, strengthen financial management and economic accounting, these general rules are formulated. The second rule is all kinds of financial activities of enterprises set up in the territory of Peoples Republic of China must follow the principles and norms of the submitted to the competent authority of finance. In third an enterprise shall apply for business registration or alteration of registration within thirty days from the date of establishment of enterprise approval certificate, business license, a copy of the articles of association and other documents or change the file. Fourth basic principles of enterprise financial management, establish and improve the enterprise internal financial management system, do the basic work of financial management, and truthfully reflect the financial situation of enterprises in accordance with the law, calculate and pay tax, guarantee the rights and interests of investors is inviolable. Article fifth of corporate finance The basic tasks and methods of management, do a good job in the financial plan, control, accounting, analysis and assessment work, to collect the fund reasonably, the effective use of all assets of the enterprise, and strive to improve the economic benefits. The second chapter refers to the funds to raise capital note sixth established enterprises registered in the administrative department for Industry and commerce must have the statutory capital. Capital investment in accordance with the volumes of funds. The main body is divided into state capital, corporate capital, personal capital and f
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