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国有文教企业年度决算是国家财政决算的重要组成部分,是加强企业财会管理,监督企业财会活动的重要手段。根据今年国家财税等经济体制改革的要求,为做好1994年国有文教企业年度决算编审工作,现就有关问题通知如下:一、各地区、各部门要认真抓好年度决算的编审工作,严格执行国家的各项财政税收政策和财务会计制度规定,督促企业按时、保质完成决算编报工作。在汇编本地区、本部门国有文教企业年度决算时,应按照“先审后汇”的原则进行,并按时完成汇编上报任务。
The annual accounts of state-owned cultural and educational enterprises are an important part of the state’s fiscal accounts and an important means of strengthening the management of enterprises’ financial accounts and supervising their financial activities. According to the requirements of this year’s state fiscal and tax reform, in order to do well the compilation and review of the annual accounts of state-owned cultural and educational enterprises in 1994, we hereby notify you of the relevant issues as follows: 1. All regions and departments should conscientiously handle the compilation and examination of annual accounts and strictly implement The state’s various fiscal and taxation policies and the financial and accounting system stipulate that enterprises should be urged to complete the final accounts compilation work on time and with quality assurance. When compiling the annual accounts of state-owned cultural and educational enterprises in their respective regions and departments, they should be conducted in accordance with the principle of “reviewing remittances first,” and the compilation and reporting tasks should be completed on time.