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《国营金融、保险企业成本管理办法》(以下简称《办法》,自1991年1月1日起施行后,原有关法规同时废止。这样,在执行新《办法》中就要注意以下几个问题。 1.各单位要认真搞好成本开支和综合费用的测算工作,编制切实可行的成本计划和业务及管理费明细计划。由于成本开支范围和成本、综合费用考核内容的变化,各财务主管部门和财会人员要认真领会《办法》中的内容,在进行详细的分析和测算的基础上,编制出既能保证合理需要,又切实可行的成本计划和业务及管理费明细计划。
The Measures for the Administration of Costs of State-owned Finance and Insurance Enterprises (hereinafter referred to as the Measures) shall be repealed at the same time as they came into force on January 1, 1991. In this way, the following issues should be paid attention to when implementing the new Measures 1. All units should conscientiously do a good job of cost estimates and comprehensive cost estimates, the preparation of a realistic cost plan and business and management fee detailed plan due to the cost of the scope and cost of comprehensive cost assessment of changes in the content of the various financial authorities And financial and accounting personnel should conscientiously understand the contents of the “Measures” and, on the basis of detailed analysis and calculation, formulate detailed plans for cost and operational and overhead expenses that can guarantee reasonable needs and are feasible and feasible.