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为了进一步加强国营商业企业成本管理,不断提高经济核算水平,财政部于1990年12月27日以(90)财商字第504号文印发了《国营商业企业成本管理办法》,内容如下: 第一章总则第一条为加强国营商业企业(包括饮食、服务、修理、储运企业。以下统称商业企业)成本管理,促进商业企业不断提高经济效益,根据国务院发布的《国营企业成本管理条例》的有关规定,特制定本办法。第二条商业企业成本管理的基本任务是:通过预测、计划、控制、核算和分析,正确反映商业企业的经营成果。
In order to further strengthen the cost management of state-run commercial enterprises and continuously improve the level of economic accounting, the Ministry of Finance of China issued the “Measures for the Administration of State-owned Commercial Enterprises Costs” on Dec. 27, 1990 with (No. 90) CFO No. 504, as follows: Chapter 1 General Provisions Article 1 In order to strengthen the cost management of state-owned commercial enterprises (including catering, service, repair, storage and transportation enterprises and collectively referred to as commercial enterprises) and promote commercial enterprises to continuously improve their economic benefits, according to the State-owned Enterprise Cost Management Regulations The relevant provisions of the special formulation of this approach. Article 2 The basic task of commercial enterprise cost management is to correctly reflect the business achievements of commercial enterprises through prediction, planning, control, accounting and analysis.