问:今年的决算报表工作有什么新变化? 答:1988年的决算报表工作主要有以下三点变化: 1、编审程序上的变化。以前的年度决算报表都是由企业编制,经中央各主管部门和各省、自治区、直辖市财政厅(局)审核汇总后报财政部核批。1988年的决算报表,根据财务决算通知的规定,中央公司的决算报表仍由中央各主管部门审核汇总后,一式二份报财政部核批:地方公司的决算报表改由地方财政斤(局)核批,并抄报财政部一份备案。 2、报表格式上的变化。以前的年度、季度汇总会计报表,均由国务院各主管部门和各省、自治区、直辖市财政厅(局)按照基层企业会计报表格式汇 Q: What are the new changes in this year’s statement of accounts? A: The 1988 report of the final accounts mainly has the following three changes: 1, editorial changes in procedures. The previous annual accounts statements were prepared by the enterprises and approved by the Ministry of Finance after being reviewed by the central competent departments and by the departments of finance of all provinces, autonomous regions and municipalities directly under the Central Government. According to the provisions of the circular on financial statements of accounts, the statements of final accounts of the central government are still subject to examination and approval by central competent departments in a unified manner, and submitted in duplicate to the Ministry of Finance for approval: the statements of final accounts of local companies are changed from those of local governments, Approved and copied to the Ministry of Finance for the record. 2, the report format changes. The previous annual and quarterly consolidated accounting statements shall be submitted by the competent departments under the State Council and the department of finance (bureau) of each province, autonomous region or municipality directly under the Central Government in accordance with the format of the accounting statements of the primary enterprise