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根据上海市人民政府统一部署,至去年末,我局所属工业企业已全部实行财务会计制度改革,现就改革过程谈点做法和看法。 一、试行财务会计制度改革的内容 1992年8月上海市财政局提出率先在工业系统中实行部分企业的财务会计制度接轨,提出17条改革内容,分别由企业和主管部门逐一测算,根据企业的经济效益和承受能力,以不发生亏损为原则,
According to the unified deployment of the Shanghai Municipal People’s Government, by the end of last year, the industrial enterprises affiliated to our bureau had all implemented reforms in the financial accounting system. We now discuss the practices and views on the reform process. I. Contents of the Trial Implementation of the Reform of Financial Accounting System In August 1992, the Shanghai Municipal Bureau of Finance proposed to take the lead in implementing the financial accounting system of some enterprises in the industrial system, and put forward 17 reforms, which are measured by the enterprise and the competent authority one by one, according to the The economic benefits and affordability are based on the principle of no loss.