论文部分内容阅读
由福建省统计局工交处和福建省财政厅工交处组织有关人员共同编写的《工业企业财务成本统计》(陈江良主编)一书已由中国统计出版社出版.该书结合现行国营工业、二轻集体企业.乡镇企业、中外合资企业等四套会计报表制度,以国营工业企业为主线,对工业企业财务成本统计的基础知识,基本任务、指标体系、历史演变、计算方法、资料来源、质量控制、分析研究等问题作了比较系统的阐述.同时附有有关文件、名词解释、计算用常数和各类会计报表基本表
The book “Statistics on Financial Costs of Industrial Enterprises” (edited by Chen Jiangliang) jointly compiled by the staff of Fujian Provincial Bureau of Statistics and the staffs of the Labor Department of Fujian Provincial Department of Finance has been published by China Statistics Press. The book combines the current state-owned industry, two light collective enterprises. Township enterprises, Sino-foreign joint ventures and other four sets of accounting statements and statements, taking the state-run industrial enterprises as the main line, the basic knowledge, basic tasks, index system, historical evolution, calculation methods, data sources, quality control, analysis and research And other issues made a more systematic exposition.At the same time attached to the relevant documents, terminology, calculation of constants and various types of basic financial statements