摘要
新《企业会计准则》、新《企业财务通则》、新《企业所得税法》及其实施条例对于电网企业的运营提出新的挑战。因此分析其对电网企业运营的影响就显得很有必要。本文结合作者多年的财务工作实践,分析"两则一法"对电网企业运营的影响,并提出相应的对策建议。
New Accounting Standard for Business Enterprises, new General Rules Governing Enterprises Financial Affairs, new Eneerprise Income Tax Law and their Regulations for the Implementation put forward new challenges to the power grid enterprise＇s business. Thus, it is very necessary to analyze the influence which they impact on power grid enterprise＇s business. Combined with the author＇s work practice, this paper analyzes the influence which the “two regulations - one law” impact on the power grid enterprise＇s business, raises relevant countermeasures ＆ suggestion as well.
出处
《安徽电气工程职业技术学院学报》
2009年第2期43-47,共5页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
所得税
电网企业
应对策略
income tax
power grid enterprise
countermeasures
