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为了适应我国旅游事业的发展,加强国营旅游企业的财务管理,促使企业加强经济核算,提高经济效益,国家旅游局和财政部经过调查研究,根据国家现行的财务制度,结合旅游企业的经营特点,制定并发布了《国营旅游企业财务管理若干问题的规定》(以下简称《规定》)。现简要介绍如下。一、关于财务计划管理《规定》要求企业的收入和支出都必须纳入财务计划,按计划积极组织收入,控制支出,保证资金的正常供应,监督资金的合理使用。其内容包括:固定资金计划、流动资金计划、成本费用计划、利润和利润分配计划、专用基金计划、借款还款计划、外汇收支计划等。还要求企业的年度财务计划,应在计划年度开始前30天上报主管部门,经主管部门审核汇总后,
In order to adapt to the development of tourism in our country, strengthen the financial management of state-run tourism enterprises, urge enterprises to strengthen economic accounting and increase economic benefits, the National Tourism Administration and the Ministry of Finance, through investigation and study, according to the current financial system of the country and the operating characteristics of tourism enterprises, Formulated and promulgated the Provisions on Certain Issues Concerning the Financial Management of State-run Tourism Enterprises (hereinafter referred to as the “Regulations”). Now brief introduction is as follows. I. The “Provisions” on the Management of Financial Plans Require that the revenues and expenditures of enterprises must be included in the financial plans, organize their incomes proactively according to plan, control expenditures, ensure the normal supply of funds, and supervise the rational use of funds. Its contents include: fixed capital plan, liquidity plan, cost plan, profit and profit distribution plan, special fund plan, loan repayment plan, foreign exchange revenue and expenditure plan. It also requires that the annual financial plan of an enterprise should be reported to the competent department 30 days before the start of the planned year. After review by the competent department,