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财政部关于修改重印《国有建设单位会计制度》的通知财会字[1995]45号国务院有关部门,各省、自治区、直辖市、计划单列市财政厅(局):我部(86)财会字第75号文印发的《国营建设单位会计制度——会计科目和会计报表》,自1987年1月1日起施行以来,随着投资体制、财税体制和财务制度的变化,曾先后作了多次修改和补充,修改和补充的内容,有的已专门发过文件,有的已在历年基建决算会计报表编报办法中作过规定。为了便于建设单位财会人员学习,更好地贯彻执行建设单位会计制度,我部将1986年制定的建设单位会计制度作了统一的修改和补充,重新印发给你们,请转发所属建设单位,自1996年1月1日起施行。(本刊注:限于篇幅,《国有建设单位会计制度》略)1995年10月4日
Notice of the Ministry of Finance on Amending and Reprinting the Accounting System for State-owned Construction Enterprises Cai Kuai Zi [1995] No. 45 Relevant Departments of the State Council, Provinces, Autonomous Regions, Municipalities and Municipalities separately designated by the State Council: Bureau of Memorandum (86) No. 75 Text issued by the “state-owned construction unit accounting system - accounting subjects and accounting statements,” since January 1, 1987 came into effect, with the investment system, tax system and financial system changes, has made a number of changes and Supplementary, modified and supplementary content, some have specially issued documents, and some have made provisions in the calendar year-end infrastructure financial statements preparation methods. In order to facilitate the study accountants of construction units and better implement the accounting system for construction units, the Ministry of Finance revised and supplemented the accounting system for construction units established in 1986 in a unified way and reissued them to you. Please forward the ownership of construction units since 1996. January 1, the year shall come into force. (This print note: Due to space limitations, “state-owned construction unit accounting system” slightly) October 4, 1995