(4) assessing enterprise finance, monitoring the operation status of enterprise finance

(1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise

General Rules on Enterprise Finance

ISAR noted that an enterprise's environmental performance could affect its financial health and hence its sustainability.

(1) supervising the implementation of the rules and regulations concerning enterprise finance, directing the enterprises to set up and perfect the internal financial systems in accordance with the financial relations

(3) setting up and perfecting the enterprise auditing system of annual financial report so as to examine the quality of the annual financial report

Chapter II Enterprise Financial Management System

(c) Undertaking research to learn more about the characteristics, financial needs and performance of businesses owned by women

They are hereby promulgated and shall enter into force as of January 1, 2007.

Performance in 2004 compared with the previous financial plan

Article 1 With a view to strengthening the financial management of enterprises, regulating the financial behaviors of the enterprises, protecting the legitimate rights and interests of the enterprises and related parties and boosting the establishment of modern enterprise system, the present General Rules are formulated under the provisions of the related laws and administrative regulations.

(1) studying out enterprise internal financial management rules, financial strategies, financial plans, preparing financial budgets

Prospect for Foreign Direct Investment and the strategies of transnational corporations, 2004 2007 (UNCTAD ITE IIT 2004 8), 1 October 2004

Results of operations

1994 plan Planned performance in enterprise sector

Article 3 The state owned enterprises and state holding enterprises (hereinafter referred to as enterprises) shall determine their internal financial management systems, set up and perfect their financial management systems and control their financial risks.

(2) instituting the financial policies that facilitate the reform and development of the enterprises, setting up and perfecting the financial fund management systems that conduce to the development of the enterprises

The financial statements present fairly the financial position as at the end of the period and the results of the operations for the period

Article 4 The Ministry of Finance shall be responsible for instituting the rules and regulations on enterprise finance.

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.

4. Results of operations

The use of standardized indicators could also stimulate enterprises to improve their environmental and financial performance by comparing them with competitors, that is benchmarking.

Centre, faculty and location

This document reports on financial performance as at 31 December 2004.

The scope will usually be business to business services.

Article 24 An enterprise shall set up a financial examination system on contract and clarify the operational flow and power limits of examination so as to carry out financial supervision.

An enterprise group company may determine its internal financial management system by itself.

(2) organizing the implementation of such financial schemes as fund raising, investment, guarantee, donation, reorganization and profit distribution and so on, fulfilling the obligation of debt repayment of the enterprise faithfully

25. When environmental damage relates to the enterprise s own property, or is caused by the enterprise s operations and activities to other property for which there is no obligation on the enterprise s part to rectify, the extent of the damage should be disclosed in the notes to the financial statements.

In paragraph 65 of its report, the Board recommended that UNU identify measurable quantifiable targets, accomplishments and performance indicators to improve the performance measurement process, reflect the real performance of projects and programmes and be able to link the physical accomplishments with financial expenditures.

(7) offering necessary assistance and services in accordance with the demands of enterprise financial management.

(b) Small enterprise and business development

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.

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.

(5) preparing and providing enterprise financial report so as to reflect the financial information and the related situation faithfully and

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.

(c) Facilitating the rescue of financially troubled though viable businesses, thereby protecting investment and preserving employment

Key performance indicators (KPIs) have been developed for monitoring of organizational performance in operational areas and for the cross cutting strategies.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

With respect to the financial decision making items under which the interests of any individual investor or operator run afoul of those of the enterprise, the related investor or operator shall withdraw.

8. How an enterprise s environmental performance affects its financial health and how financial information relating to such performance can be used to assess environmental risk, and the management of such risk, are often matters of concern to investors and their advisers.

The range of business services to which SMEs need access reflects the fact that SMEs must rely on external resources for services which larger firms can provide in house.

Businesses associated with manufacturing represent 18 and those with services 12 .

Article 71 An enterprise shall set up and perfect an internal financial supervision system.

(b) Except as specifically provided in the agreement between the applicant and the Enterprise, the Enterprise shall not by reason of its participation be otherwise obligated to provide funds or credits or issue guarantees or otherwise accept any financial liability whatsoever for, or on behalf of, the joint venture arrangement, nor shall the Enterprise be required to subscribe for additional participation so as to maintain its proportionate participation in the joint venture arrangement.