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四川省乡镇建安企业有职工102万人。总产值44.5亿元,占全省乡镇企业总产值的22.4％,现有60多万人进入城市和出省开拓建筑市场。为了加强乡镇建筑安装企业的财务管理,四川省乡镇企业管理局、财政厅、税务局征得省建行同意后。制订了《四川省乡镇建筑安装施工企业财务会计制度》。该制度的特点是: 1、在财务制度方面补充规定了七条,即:(1)适用范围;(2)设置帐户;(3)加强成本管理和会计核算,如施工管理费列支项目、收取技术装备费等;(4)工资及津贴;(5)考核四项技术经济指标(竣工面积或主要工程量,工程质量优良率,安全生产率,
Jian’an, a township in Sichuan Province, has 1.02 million employees. The total output value of 4.45 billion yuan, accounting for 22.4% of the province’s total output value of township enterprises, existing more than 600000 people into the city and the province to open up the construction market. In order to strengthen the financial management of township construction and installation enterprises, Sichuan Provincial Township Enterprise Management Bureau, Department of Finance, the Inland Revenue Department after obtaining the consent of the Provincial Construction Bank. Developed a “township construction and installation in Sichuan Province, the financial accounting system.” The system is characterized by: 1, the financial system to provide additional provisions of the seven, namely: (1) the scope of application; (2) set up an account; (3) to strengthen cost management and accounting, such as construction management fees charged items Technical and equipment costs, etc .; (4) wages and allowances; (5) assessment of four technical and economic indicators (completion area or major works, project quality and good rate of safety,