论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,党中央有关部门,国务院各部委、各直属机构、解放军总后勤部、武警部队后勤部,各中央管理企业: 为了促进各单位的内部会计控制建设,加强内部会计监督,维护社会主义市场经济秩序,我们制定了《内部会计控制规范——采购与付款(试行)》和《内部会计控制规范——销售与收款(试行)》。上述规范以单位内部会计控制为主,同时兼顾与会计相关的控制。现将《内部会计控制规范——采购与付款(试行)》和《内部会计控制规范——销售与收款(试行)》印发给你们,请布置所属有关单位从发布之日起试行。试行中有何问题,请及时反馈我部。 附件:1.内部会计控制规范——采购与付款(试行) 2.内部会计控制规范——销售与收款(试行)
The departments of finance of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps, the relevant departments of the Party Central Committee, the ministries and commissions under the State Council, the subordinate agencies under the State Council, the PLA General Logistics Department, the Armed Police Forces Logistics Department and the central management enterprises: In order to promote the internal accounting control of all units, strengthen the internal accounting supervision and maintain the order of the socialist market economy, we formulated the Internal Accounting Control Regulations - Procurement and Payment (Trial) and the Internal Accounting Control Specification - Sales and Receipts Paragraph (Trial) ". The above norms are mainly internal accounting controls in the unit, taking into account accounting-related control. The Internal Control Accounting Standard - Procurement and Payment (Trial) and Internal Accounting Control Specifications - Sales and Receipt (Trial) are hereby issued to you. Please arrange the relevant units for trial implementation from the date of promulgation. What are the problems in the trial, please feedback my department. Annexes: 1. Internal Accounting Control Specifications - Procurement and Payment (Pilot) 2. Internal Accounting Control Specifications - Sales and Receipts (Provisional)