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一、根据《企业财务通则》和分行业财务制度适用于在中国境内所有企业的规定,股份制试点企业从1993年7月1日起执行新的财务制度。二、为适应股份制试点企业的特点和管理的需要,对有关问题作如下规定:1.股份制试点企业从事单一经营的,应执行相应的分行业财务制度和本规定;实行多种经营的企业,按其主管业务性质,执行相应行业的财务制度和本规定。
I. According to the “General Principles of Corporate Finance” and the financial regulations applicable to all industries in China, the joint-stock pilot companies implemented a new financial system from July 1, 1993. Second, in order to adapt to the characteristics of joint-stock pilot enterprises and the need for management, the following issues are stipulated for the relevant issues: 1. If a joint-stock pilot enterprise is engaged in a single operation, it shall implement the corresponding sub-industry financial system and these regulations; According to the nature of its competent business, the financial system of the corresponding industry and this regulation shall be implemented.