论文部分内容阅读
国务院有关部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,有关中央管理企业:为了规范民航企业的会计核算,提高民航企业会计信息质量,根据《中华人民共和国会计法》、《企业财务会计报告条例》、《企业会计制度》以及国家有关法律、法规,结合民航企业的实际情况,我部制定了《民航企业会计核算办法》,现予印发,于2003年1月1日起在已执行《企业会计制度》的各民航
Relevant ministries and commissions of the State Council, the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps, and the relevant centrally administered enterprises: In order to regulate the accounting of civil aviation enterprises and improve the accounting information quality of civil aviation enterprises, The Ministry of Finance, the Republic of China Accounting Law, the Regulations on Enterprise Financial Accounting Reports, the Accounting System for Business Enterprises as well as the relevant laws and regulations of the State, combining with the actual conditions of civil aviation enterprises, the Ministry of Finance formulated the Accounting Measures for Civil Aviation Enterprises. January 1, the date of implementation of the “Enterprise Accounting System” of the civil aviation