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各省、自治区、直辖市、计划单列市财政厅(局),各中央管理企业:为了促进企业建立、健全内部约束机制,提高财务管理水平,根据财政部印发的《企业国有资本与财务管理暂行办法》(财企[2001]325号)第十七条的规定,我们制定了《关于企业实行财务预算管理的指导意见》。现予印发,请结合具体情况参照执行。在执行中有何问题,请及时反馈我部。
In order to promote the establishment and improvement of internal restraint mechanisms and improve the financial management of enterprises, according to the “Interim Measures for State-owned Capital and Financial Management of Enterprises” promulgated by the Ministry of Finance, the Ministry of Finance (bureau) of each province, autonomous region, municipality directly under the Central Government and the cities specifically designated in the state plan: (Cai Qi [2001] No. 325) Article 17, we formulated the Guiding Opinions on the Implementation of Financial Budget Management by Enterprises. Now to be issued, please refer to the implementation of specific circumstances. In the implementation of any problems, please feedback my department.