Official Reply of the State Council on the General Rules on Enterprise Finance and the Accounting Standards for Enterprises
(Letter No. 178[1992] of the State Council)
Ministry of Finance:
The General RulesGoverning Enterprise Financial Affairsand the Accounting Standards for Enterprises shall be issued by you for implementation with approval of the State Council.
In the future, you may amend the General RulesGoverningEnterprise Financial Affairsand the Accounting Standards for Enterprises in light of the actual circumstance, which may be free from the examination and approval of the State Council.
Annex: 1. General RulesGoverningEnterprise Financial Affairs
2. Accounting Standards for Enterprises (omitted)
State Council
November 16, 1992
Order of the Ministry of Finance of the People's Republic of China
(No. 4)
The General RulesGoverningEnterprise Financial Affairs, as approved by the State Council on November 16, 1992, are hereby issued and shall come into force as of July 1, 1993.
Minister: Liu Zhongli
November 30, 1992
THE GENERAL RULES GOVERNING ENTERPRISE FINANCIAL AFFAIRS
(approve by the State Council on November 16, 1992 and promulgated by Order No. 4 of the Ministry of Finance on November 30, 1992)
| | 國務院關于《企業財務通則》、《企業會計准則》的批複
（國函【1992】178號）
財政部：
國務院批准《企業財務通則》、《企業會計准則》，由你部發布施行。
今後你部可以根據實際情況對《企業財務通則》、《企業會計准則》進行修改，不再報國務院審批。
附件：一、企業財務通則
二、企業會計准則（略）
國務院
一九九二年十一月十六日
中華人民共和國財政部令
（第4號）
《企業財務通則》己于一九九二年十一月十六日經國務院批准，現予發布，自一九九三年七月一日起施行。
部長 劉仲藜
一九九二年十一月三十日
企業財務通則
（1992年11月16日國務院批准 1992年11月30日財政部令第4號發布）
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CHAPTER I GENERAL PROVISIONS
| | 第一章 總則
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Article 1 These General Rules areformulated in order to normalize the financial be haviours of the enterprises,facilitate fair competition among enterprises and strengthen their financialmanagement and economic calculation so as to meet the needs of the developmentof socialist market economy in our country.
| | 第一條 為了適應我國社會主義市場經濟發展的需要，規範企業財務行為，有利于企業公平競爭，加強財務管理和經濟核算，制定本通則。
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Article 2 These General Rules shall bethe principles and norms that must be observed by various enterprisesestablished within the territory of the People's Republic of China inconducting financial activities.
| | 第二條 本通則是設立在中華人民共和國境內的各類企業財務活動必須遵循的原則和規範。
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Article 3 An enterprise shall, within 30days after completing business registration or its modification, submit to thecompetent finance department the duplicated copy of such documents or theirmodification as the approval certificate for the establishment of theenterprise, the business license and articles of association, etc.
| | 第三條 企業應當在辦理工商登記或者變更登記之日起三十日內，向主管財政機關提交企業設立批准證書、營業執照、章程等文件或者變更文件的複制件。
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Article 4 The fundamental principlesguiding the enterprise's financial management shall be to establish and improvethe enterprise's internal financial management system, effectively accomplishthe basic work of financial management, truthfully reflect the enterprise'sfinancial position, calculate and turn over tax to the State according to the laws,and ensure the investors' rights and interests from infringement.
| | 第四條 企業財務管理的基本原則是，建立健全企業內部財務管理制度，做好財務管理基礎工作，如實反映企業財務狀況，依法計算和繳納國家稅收，保證投資者權益不受侵犯。
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Article 5 The basic tasks and methods ofthe enterprise's financial management shall be to effectively accomplish thework relating to the plan, control, calculation, analysis and examination ofthe revenue and expenditure, reasonably raise fund according to the laws,effectively utilize the enterprise's assets and actively improve economic efficiency.
| | 第五條 企業財務管理的基本任務和方法是，做好各項財務收支的計劃、控制、核算、分析和考核工作，依法合理籌集資金，有效利用企業各項資產，努力提高經濟效益。
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CHAPTER II FUND RAISING
| | 第二章 資金籌集
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Article 6 A statutory capital shall berequired for the establishment of an enterprise.
The capital refers to the fund registeredby an enterprise with the administrative department for industry and commerce. Interms of the investors, the capital may be classified as the State capital, thecapital of legal entity, the individual capital and the foreigner's capital.
| | 第六條 設立企業必須有法定的資本金。資本金是指企業在工商行政管理部門登記的注冊資金。
資本金按照投資主體分為國家資本金、法人資本金、個人資本金以及外商資本金等。
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Article 7 An enterprise may, according tothe laws and regulations of the State, adopt various measures to raise capital,such as seeking State investment, raising capital from various parties orissuing stocks. The investors may invest in the enterprise in such forms as cash,kinds or intangible assets.
The enterprise and the other investors may,according to the laws, claim compensation for the breach of contract withrespect to investors who fail to contribute fund according to the investmentcontract or agreement.
| | 第七條 企業根據國家法律、法規的規定，可以采取國家投資、各方集資或者發行股票等方式籌集資本金。投資者可以用現金、實物、無形資產等形式向企業投資。
投資者未按照投資合同、協議履行出資義務的，企業或者其他投資者可以依法追究其違約責任。
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Article 8 The difference of the fundcontributed by the investors over the capital (including the stock premium) inthe enterprise's operations of raising the capital, the statutory increment ofproperty value through revaluation and the donated property received shall beaccounted into the capital reserve.
The capital reserve may be transferred intothe capital according to the relevant stipulations.
| | 第八條 企業在籌集資本金活動中，投資者繳付的出資額超出資本金的差額（包括股票溢價），法定財產重估增值，以及接受捐贈的財產等，計入資本公積金。
資本公積金可以按照規定，轉增資本金。
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Article 9 The enterprise shall enjoy,according to the laws, the right to manage over the capital it raised, andduring the period of the enterprise's operation, the investors may not withdrawtheir capital investment in any form except transferring to others according tothe laws. Where the laws and administrative regulations stipulate otherwise, theprovisions otherwise stipulated shall be observed.
| | 第九條 企業籌集的資本金，企業依法享有經營權，在企業經營期內，投資者除依法轉讓外，不得以任何方式抽回。法律、行政法規另有規定的，從其規定。
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Article 10 The liabilities of anenterprise include long-term liabilities and current liabilities.
The long-term liabilities refer to thedebt, the maturity period of which is over one year or over an operating cyclelonger than a year, including long-term borrowings, long-term bonds payable andlong-term accounts payable, etc.
The current liabilities refer to the debt,the maturity period of which is within one year or within an operating cyclelonger than a year, including short-term borrowings, short-term bonds payable,provision for expenses and the accounts payable or received in advance, etc.
| | 第十條 企業借入的資金為企業的負債，包括長期負債和流動負債。
長期負債是指償還期限在一年或者超過一年的一個營業周期以上的債務，包括長期借款、應付長期債券、長期應付款項等。
流動負債是指可以在一年內或者超過一年的一個營業周期內償還的債務，包括短期借款、應付短期債券、預提費用、應付及預收款項等。
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Article 11 The accrued interest expensesof long-term liabilities incurred during the preparation period shall beaccounted into the starting expenses; where incurred during the operation period,into the financial expenses; where incurred during the liquidation period, intothe liquidation profit and loss. Among these, where the expenses are connectedwith building or purchasing the fixed asset or intangible asset, they shall be accountedinto the value of the built or purchased asset before the asset is deliveredand put into operation or before the final account of the completed project ismade although the asset has been delivered and put into operation.
The accrued interest expenses of thecurrent liabilities shall be accounted into financial expenses.
| | 第十一條 長期負債的應計利息支出，籌建期間的，計入開辦費；生產經營期間的，計入財務費用；清算期間的，計入清算損益。其中，與購建固定資產或者無形資產有關的，在資產尚未交付使用或者雖已交付使用但尚未辦理竣工決算以前，計入購建資產的價值。
流動負債的應計利息支出，計入財務費用。
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CHAPTER III THE CURRENT ASSETS
| | 第三章 流動資產
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Article 12 The current asset refers tothe asset that will be realized into cash or utilized within one year or withinan operating cycle longer than a year, including cash, various deposits,inventories, receivables and prepayments, etc.
| | 第十二條 流動資產是指可以在一年內或者超過一年的一個營業周期內變現或者運用的資產，包括現金及各種存款、存貨、應收及預付款項等。
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Article 13 The enterprise may set up theprovisions for bad debts according to the stipulations of the State. The baddebt loss incurred shall be set off against the bad debt provision. If the baddebt provision is not set up, the bad debt loss incurred may be accounted the currentexpenses.
The bad debt loss refers to the accountreceivable that cannot be collected even after the liquidation is made with thebankrupt property or the legacy when the obligor goes bankrupt or is dead, orthe account receivable that remains uncollectible after three years when theobligor failed to comply with debt-redeeming obligation.
| | 第十三條 企業按照國家規定，可以計提壞帳准備金。發生的壞帳損失，沖減壞帳准備金。不計提壞帳准備金的，發生的壞帳損失，計入當期費用。
壞帳損失是指因債務人破產或者死亡，以其破產財產或者遺產清償後，仍然不能收回的應收帳款，或者因債務人逾期末履行償債義務超過三年仍然不能收回的應收帳款。
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Article 14 The inventory refers to thematerials reserved by the enterprise for the purpose of sale or consumption inthe process of production and operation, including supplies, fuels, low-valueand perishable articles, goods in process, semi-finished goods, finished goods,outside-produced parts and merchandise, etc.
The low-value and perishable articles andthe containers used for revolving purpose, after being put into use, may beaccounted into expenses in one period or in deferred periods.
The net profit or loss deriving from theinventory overage, shortage or damage, shall be accounted into the currentprofit and loss. Among these, the extraordinary loss of inventory damage may beaccounted into the current loss.
| | 第十四條 存貨是指企業在生產經營過程中為銷售或者耗用而儲備的物資，包括材料、燃料、低值易耗品、在產品、半成品、產成品、協作件以及商品等。
低值易耗品和周轉使用的包裝物等，在領用後，可以一次或者分期攤入費用。
存貨盤盈、盤虧、毀損的淨收益或者淨損失，計入當期費用。其中，存貨毀損的非常損失，計入當期損失。
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CHAPTER IV THE FIXED ASSETS
| | 第四章 固定資產
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Article 15 The fixed assets refer to theassets, the service life of which is over one year, the unit value of which isabove the prescribed standards, and the original physical form of which remainsin the process of utilization, including building and structures, machinery equipment,transport equipment, tools and implements, etc.
．．．．．． | | 第十五條 固定資產是指使用期限超過一年，單位價值在規定標准以上，並且在使用過程中保持原有物質形態的資產，包括房屋及建築物、機器設備、運輸設備、工具器具等。
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