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国营商业,粮食企业会计决算是国家财政决算的重要组成部分.1990年度国营商业.粮食企业会计决算工作总的要求仍按财政部(89)财商字第420号《关于做好1989年度国营商业,粮食企业会计决算编审工作的通知》执行,现结合1990年度的新情况补充通知如下: 一、严格做好承包期终财务审计,认真兑现承包合同。商业、粮食企业第一轮承包绝大多数在今年年底到期,要严格按照财政部(89)财商字第420号文有关规定对承包到期企业进行一次全面检查,不仅核实当年承包指标完成情况,而且要核实整个承包期承包指标的完成情况。对全面完成各项承包指标的企业,要切实兑现承包合同。对承包期内累计未完成承包
State-owned commercial enterprises, grain enterprises accounting final accounts is an important part of the state financial accounts .State-owned commercial enterprises in 1990. The overall requirements of food business accounting final accounts are still according to the Ministry of Finance (89) Fortune Commercial No. 420 “on the 1989 state- , The notice of the compilation and examination of food enterprises’ accounting final accounts, ”the implementation is now combined with the new situation in 1990, supplemental notice as follows: First, strictly do the financial audit of the contract period, conscientiously fulfill the contract. The vast majority of commercial and food enterprises’ first round of contracts expire at the end of this year. They should conduct a comprehensive inspection in strict compliance with the relevant provisions of the MOF (89) CF Branch No. 420, not only to verify the completion of the contracting indicators for the current year Situation, but also to verify the completion of the contracting indicators throughout the contract period. Fully completed the contract index of enterprises, we must earnestly cash contract. On the contract period has not completed the contract