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为了贯彻国务院国发[1984]34号文件发布的《国营企业成本管理条例》,财政部结合电影企业的情况,制定了《国营电影企业成本管理实施细则》。现将全文刊登如下: 第一条根据国务院发布的《国营企业成本管理条例》(以下简称成本条例)第十二条和第四十五条的规定,制定本实施细则。第二条成本条例和本实施细则中所称成本,在电影制片、洗印企业指生产成本;在电影发行放映和电影器材供销企业指流通费用;在电影机械修理企业指修配费用。
In order to implement the “Regulations on the Cost Management of State-owned Enterprises” promulgated by the State Council [34] Document No. 34 of the State Council, the MOF formulated the Detailed Rules for the Implementation of Cost Management of State-run Film Enterprises in the light of the conditions of the film industry. The full text is published as follows: Article 1 of the State Council promulgated the “State-owned Enterprise Cost Management Ordinance” (hereinafter referred to as cost regulations) Article 12 and Article 45 of the provisions of the implementation details of the rules. Article 2 The costs mentioned in the Regulations on Costs and the Implementing Rules refer to the production costs in film production and printing enterprises; the circulation expenses in film distribution and filming equipment supply and marketing enterprises; and the repair and maintenance expenses in film machinery repair enterprises.