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1994年11月23日,财政部颁发了《国有农牧渔良种场财务制度》(暂行)和《国有农牧渔良种场会计制度》(暂行)(以下简称“新制度”),规定从1995年1月1日起执行。新制度主要是按照《企业财务通则》和《企业会计准则》的要求,结合农牧渔良种场的特点,在1992年财政部、农业部颁发的《国营农牧渔良种场财务会计制度》的基础上修订的。主要内容如下:1.改过去的财务
On November 23, 1994, the Ministry of Finance promulgated the “Financial System for State-owned Farming, Animal Husbandry, and Fishery Farms” (tentative) and the “Accounting System for State-owned Farming, Farming, Fishing and Farming” (Interim) (hereinafter referred to as the “new system” From January 1, 1995 implementation. The new system is mainly based on the requirements of “General Rules for Enterprise Finance” and “Accounting Standards for Business Enterprises” and in combination with the characteristics of farms, fisheries and fisheries, in 1992, the “Financial Accounting System for State-owned Farming, Farming, Fishing and Farming” issued by the Ministry of Finance and the Ministry of Agriculture Based on the revised. The main contents are as follows: 1. Change the past financial