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国务院最近发出的有关通知中明确指出,要从严审查今年财政和财务决算。凡截留、挤占收入,虚报冒领支出,以及转移财政资金的,都必须坚决纠正。为了认真贯彻国务院及财政部的通知精神,保证企业财务决算编审工作的质量,现谈谈国营工业企业1990年度决算编审中的几个政策问题。一、按照“包死基数、确保上交、超收多留、欠收自补”的原则搞好承包兑现。 1.严格承包期终检查和清算,认真兑现承包合同。今年绝大多数承包企业合同期满,各级财政部门应会同有关部门,对照承包合同的各项条款,对承包企业的经营状况、资产状况等进行一次全面的检查,核实企业履行承包合同的情况,分清责任,并在延长承包期内有针对性地采取完善措施。在清算时,对承包期累计未完成承包上交任务的企业,其中除因降价
The relevant notice recently issued by the State Council clearly stated that the fiscal and financial accounts for this year should be strictly examined. Any person who cuts back, squeezes out income, falsely reports fraudulent expenditures, and transfers financial funds must resolutely correct it. In order to conscientiously implement the spirit of the notice of the State Council and the Ministry of Finance and to ensure the quality of the review and verification of the financial accounts of enterprises, we now turn to a few policy issues in the examination and verification of state-owned industrial enterprises in the 1990 fiscal year. First, according to the principle of “Breaking the Base, ensuring the delivery of the goods, overtaking and keeping more, and owing to the lack of self-supply,” the contract should be honored. 1. Strict contractual final inspection and liquidation, and earnestly honored the contract. Most of the contracted companies of this year have reached the end of their contracts. Financial departments at all levels shall, together with relevant departments, conduct a comprehensive inspection of the operating conditions and the assets of the contracted companies against the terms of the contracted contracts, and verify the performance of the enterprises’ performance of the contract. , Distinguish the responsibility, and take targeted and perfect measures within the extended contract period. In the liquidation period, enterprises that have not completed the contractual turn-in task for the contracting period will be exempted from price cuts.