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经国务院批准,财政部于1992年11月30日发布了《企业财务通则》和《企业会计准则》(以下简称:《通则》、《准则》或《两则》)。又以《两则》为依据,制定了工业、农业、交通运输、邮电、流通、金融保险、建筑施工、对外经济合作、旅游服务、电影新闻出版、十大行业的财务制度和会计制度。并于1993年7月1日起实行。为了保障新的财务会计制度的顺利实施,各级财政部门和有关企业主管部门都认真组织广大财会人员学习,力求不仅在
With the approval of the State Council, the Ministry of Finance released the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” (the “General Rules”, the “Guidelines” or the “Two Rules”) on November 30, 1992. On the basis of the “two rules,” we have formulated the financial and accounting systems for the ten major industries of industry, agriculture, transportation, post and telecommunications, circulation, financial insurance, construction and construction, foreign economic cooperation, tourism services, film news and publication. And in July 1, 1993 come into effect. In order to ensure the smooth implementation of the new financial accounting system, the financial departments at all levels and the relevant departments in charge of enterprises conscientiously organize the majority of accounting personnel to learn not only in