论文部分内容阅读
2000年9月,财政部发布了“财企(2000)295号”文件《关于企业住房制度改革中有关财务处理问题的规定》,取代了“财工字(1995)18号”文件《关于企业住房制度改革若干财务问题的规定》。新规定充分体现市场经济的财务经营原则,充分体现了会计管理的谨慎原则,对公允反映企业资产、负债,特别是企业经济效益都具有重要意义,对推
In September 2000, the Ministry of Finance promulgated the “Financial Enterprise (2000) 295 Document” “Regulations Concerning the Financial Processes in the Reform of the Corporate Housing System”, replacing “Cai Gong Zi (1995) No. 18” Document “on the reform of the housing system, a number of financial issues”. The new regulations fully embody the principle of financial operation in a market economy and fully reflect the prudent principle of accounting management, which is of great significance to the fair reflection of the assets and liabilities of enterprises and the economic benefits of enterprises in particular.