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财政部于1993年6月5日以(93)财会字第31号文,印发《关于全民所有制施工企业新旧会计制度衔接有关帐务处理办法》的通知,《办法》内容如下:按照财政部(92)财会字第70号《关于印发施工企业会计制度的通知》的规定,施工企业将于1993年7月l日起执行新的《施工企业会计制度》,原国营施工企业执行的《国
On June 5, 1993, the Ministry of Finance (93) Cai Zi Zi No.31 issued a circular on Measures for the Accounting Treatment of the Engagement between the Old and New Accounting Systems of Construction Enterprises of the Whole People’s Ownership. The contents of the Measures are as follows: In accordance with the Notice of the Ministry of Finance 92) Accounting Code No. 70, “On the issuance of the accounting system for construction enterprises,” the provisions of the construction companies will be July 1, 1993 implementation of the new “Construction Enterprise Accounting System”, the former State-owned construction enterprises to implement the "State