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为了加强金融、保险企业成本管理,财政部根据《国营企业成本管理条例》的规定,颁发了《国营金融、保险企业成本管理实施细则》。全文如下: 第一条根据国务院发布的《国营企业成本管理条例》(以下简称“成本条例”)第四十五条的规定制定本实施细则。第二条本实施细则中所称成本是指金融、保险企业在业务经营过程中支付的各项利息、保险赔款和费用。关于实施范围第三条下列实行独立核算的国营金融、保险企业,均执行成本条例和本实施细则。一、中国工商银行、中国农业银行、中国银行、中国人民建设银行、交通银行,以及中国人民银行省、自治
In order to strengthen the cost management of financial and insurance enterprises, the Ministry of Finance issued the Detailed Rules for the Implementation of Cost Management in State-owned Finance and Insurance Enterprises under the Regulations on the Cost Management of State-owned Enterprises. The full text is as follows: Article 1 of the State Council promulgated the “State-owned Enterprise Cost Management Ordinance” (hereinafter referred to as “the cost of” Article 45 of the provisions of the implementation details of the rules. Article 2 The term “cost” as mentioned in these Implementing Rules means the interest, insurance compensation and expenses paid by the financial and insurance enterprises in the business operation. With regard to the scope of implementation Article 3 The following state-owned financial and insurance enterprises that carry out independent accounting shall implement the cost regulations and these Detailed Rules. First, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, China Construction Bank, Bank of Communications, and the People’s Bank of China Province, autonomous