（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chinese version shall prevail.）

General Rules for the Financial Affairs of Enterprises (2006)

Ministry of Finance　　Order of the Ministry of Finance [2006] No．41　　December 4, 2006

In accordance with the stipulations of the Reply of the State Council Regarding General Rules for the Financial Affairs of Enterprises and the Accounting Standards for Enterprises (Guo Han [1992] No.178), the Ministry of Finance has revised the General Rules for the Financial Affairs of Enterprises (Order of the Ministry of Finance No.4)．These revised General Rules for the Financial Affairs of Enterprises, adopted at the Executive Meeting of the Ministry of finance, are hereby promulgated and shall go into effect as of January 1, 2007.

Attachment:

General Rules for the Financial Affairs of Enterprises (2006)

Chapter 1　General principles

Article 1　In accordance with the provisions of relevant laws and re