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为适应农村经济管理体制和乡镇企业的发展变化,1986年9月,财政部、农牧渔业部,重新制订了《乡镇企业财务制度》、《乡镇企业会计制度》、《关于乡镇企业成本开支范围的规定》。适用于乡(包括镇,下同)和村举办的农业、工业、商业、建筑安装业、交通运输业、饮食服务业及其他行业的企业(组或生产队办企业参照执行)。新制度从1987年1月1日起施行,1980年制订的社办企业财务会计制度同时废止。为了便于广大读者熟悉这一套新的制度,现对其主要内容作些介绍一、财务制度的主要内容
In order to meet the development of the rural economic management system and township and village enterprises, the Ministry of Finance and the Ministry of Agriculture, Animal and Animal Husbandry and Fisheries in September 1986 re-established the “Financial System for Township Enterprises”, the “Accounting System for Township Enterprises”, the “ Provisions”. It is applicable to enterprises engaged in agriculture, industry, commerce, construction and installation, transportation, catering services and other industries organized by the township (including the towns and the same below) and the village (the group or the production team run the enterprise for reference). The new system came into force on January 1, 1987, and the financial and accounting system for social enterprises established in 1980 was abolished at the same time. In order to facilitate the readers familiar with this new set of systems, now its main content to introduce some of the main contents of the financial system