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财政部于1980年9月修订、颁发了《国营工业企业会计制度——会计科目》和《国营工业企业会计制度——会计报表》(以下简称新制度),自1981年1月1日起施行。为便于各地区、各部门、各企业贯彻执行这项制度,使会计工作在国民经济调整和发展中更好地发挥作用,财政部今年1月在河南郑州举办了有各省、市、自治区财政厅、局主管或经办会计制度的人员参加的讲习班。在讲习班,我们首先对修订制度的主要原因、主导思想和主要修订内容作了简要说明,然后对新制度的主要内容作了比较详细和具体的讲解。前一部分内容已在《财务与会计》1980年第12期上刊登,现在再将后一部分讲解内容介绍于下。
Ministry of Finance revised in September 1980, issued the “accounting system for state-owned industrial enterprises - accounting subjects” and “state-owned industrial enterprises accounting system - accounting statements” (hereinafter referred to as the new system), since January 1, 1981 into effect . In order to facilitate the implementation of this system by various regions, departments and enterprises so that accounting work can play a better role in the readjustment and development of the national economy, the Ministry of Finance held a seminar in Zhengzhou, Henan Province in January this year with the departments of finance of various provinces, municipalities and autonomous regions , Bureau chiefs, or staff attending accounting systems. At the workshop, we first briefly explained the main reasons for reforming the system, the guiding ideology and the main amendments, and then made a more detailed and specific explanation of the main contents of the new system. The first part has been published in the 12th issue of Finance and Accounting in 1980, and the next part will be introduced below.