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为了把1991年国营工业企业年度决算编审工作做好,特作如下通知: 一、根据财政部(91)财工字第45号《关于预算外国营工交企业财务管理问题的复函》的规定,“凡是全民所有制性质的企业都要纳入预算管理,执行国营企业财务会计制度,上交收入统一纳入国家预算。对全民所有制企业今后不再区分预算内、预算外,……,国营企业年度财务决算报表要包括这些企业的有关数据。”考虑到今
In order to do a good job in compiling and reviewing the annual accounts of the state-owned enterprises in 1991, the following special notice shall be made: 1. According to the provisions of Cai Zui Zi No. 45 “Reply on the Financial Management of the Enterprises in the Foreign-owned Battalion Budget” issued by the Ministry of Finance (91) “All enterprises of the ownership by the whole people should be included in the budget management, the implementation of state-owned enterprise financial accounting system, turned over to the unified income into the national budget .Foreign ownership enterprises in the future no longer distinguish between budget, extrabudgetary ... ..., state-owned enterprises annual financial Final accounts should include data on these companies. ”