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为了加强二轻集体所有制工业企业的会计工作,提高会计核算水平,适应形势发展的需要,轻工业部于1980年11月制订了《二轻集体所有制工业企业会计制度》(会计科目和会计报表),自1981年1月1日起试行。根据财政部和轻工业部的联合通知,这个制度,其他主管部门所属的集体工业企业,也可以结合实际比照执行。二轻集体所有制工业企业,总的情况是行业多,企业多,分布面广。在各个企业中,如何加强会计工作,提高经济效果,始终是一个很重要的课题。在1956年手工业合作化以后,中华全国手工业合作总杜曾制订了全国统一的会计制度。以后随着形势的发展,1964年对原会计制度作过全面的补充和修订。1965年12月,第二轻工业部又规定手工业合作工厂,从1966年起,一律试行“国营工业企业简易会计制度”对手工业生产合作社,
In order to strengthen the accounting work of the two light-weight collective-owned industrial enterprises, improve the level of accounting and meet the needs of the development of the situation, the Ministry of Light Industry formulated the “Accounting System for Two Light Industrial Enterprises with Collective Ownership” (accounting titles and accounting statements) in November 1980, Since January 1, 1981 trial. According to the joint notification of the Ministry of Finance and the Ministry of Light Industry, this system and the collective industrial enterprises to which other competent departments belong can also be executed in the light of actual conditions. Two light collective ownership of industrial enterprises, the general situation is more than the industry, enterprises and more widely distributed. In all enterprises, how to strengthen accounting work and improve economic performance has always been a very important issue. After the cooperation in the handicraft industry was established in 1956, the entire Chinese handicraft industry cooperation had formulated a unified national accounting system. Later, with the development of the situation, the original accounting system was fully supplemented and revised in 1964. In December 1965, the Ministry of Light Industry of the Second Ministry of China also stipulated that the handicraft industry cooperation factory should be piloted from 1966 onwards. “The simple accounting system of state-owned industrial enterprises”