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第一章总则第一条煤炭工业会计成本研究会基建分会,是研究煤炭工业基建单位和施工企业财务会计理论和成本管理的群众性学术团体,是全国煤炭工业会计成本研究会下属的专业性分会。第二条本会宗旨是以马列主义、毛泽东思想为指针,坚持理论联系实际的原则,贯彻“双百”方针,组织本会会员开展学术活动,提高业务素质,为建立和完善具有中国特色的煤炭基建单位和施工企业会计成本理
Chapter I General Provisions Article 1 The Accounting Branch of the Coal Industry Infrastructure Branch is a mass academic body that studies the financial accounting theory and cost management of the coal industry infrastructure units and construction enterprises and is a professional branch under the National Association of Accounting Costs of Coal Industry . Article 2 The purpose of this Council is to use Marxism-Leninism and Mao Zedong Thought as a guideline, adhere to the principle of linking theory with practice, implement the “double hundred” principle, organize members of this association to carry out academic activities and improve professional qualifications. In order to establish and perfect Chinese- Coal infrastructure units and construction enterprises accounting cost management