最近财政部、对外经济贸易部联合发出《关于编审1989年度外贸企业会计决算的通知》。《通知》说,外贸企业全面实行经营承包责任制后,为了编好外贸企业年度会计决算,去年财政部与经贸部联合以(88)财商字第499号文下发了《关于编审1988年度外贸企业会计决算的通知》。对编制、汇审决算作出了具体的规定。编审1989年度会计决算除继续执行上述通知外,现结合外贸企业贯彻执行“治理、整顿”政策的具体情况,补充通知如下:一、加强企业会计决算编制工作的组织领导年度会计决算是企业全年经营活动和财务成果的综合反映,也是国家财政决算的组成部分,编好年度 Recently, the Ministry of Finance and the Ministry of Foreign Economic Relations and Mofax jointly issued the “Circular on Compiling and Accounting Accounting of Foreign Trade Enterprises for 1989”. The circular said that after the foreign trade enterprises fully implemented the contract responsibility system for business operations, in order to compile the annual accounts of foreign trade enterprises, the Ministry of Finance and the Ministry of Economy and Trade jointly issued the “ Foreign trade enterprises accounting final notice. ” On the preparation, review and final accounts made specific provisions. In addition to continuing to implement the above-mentioned circular in 1989, we hereby notify the following details in connection with the implementation of the “Governing and Reorganizing” policy by foreign trade enterprises. The circular is as follows: I. Organizational leadership to strengthen the accounting final accounts of enterprises The final accounting final accounts are corporate A comprehensive reflection of annual business activities and financial results, but also an integral part of the state financial accounts, compiled a good year