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为了进一步加强国营音像企业成本管理工作,促进国营音像企业加强经济核算.改善经营管理.降低成本费用,提高社会效益和经济效益。根据国务院发布的《国营企业成本管理条例》,结合国营音像企业的实际情况,在深入调查研究和广泛征求意见的基础上,财政部制定并颁布了《国营音像企业成本管理实施细则》(以下简称《实施细则》)。为了便于大家学习和贯彻执行,现将其主要内容作一简要介绍.供参考: 一、关于实施范围
In order to further strengthen the cost management of state-owned audio-video enterprises, it is necessary to promote state-owned audio-video enterprises to strengthen economic accounting, improve operation and management, reduce costs and raise social and economic benefits. According to the “State-owned Enterprise Cost Management Regulations” promulgated by the State Council and based on the actual situation of state-run audio-video enterprises, the Ministry of Finance formulated and promulgated the “Detailed Rules for the Implementation of Cost Management of State-owned Audiovisual Enterprises” (hereinafter referred to as “ ”Implementing Regulations"). In order to facilitate everyone to learn and implement, now its main content for a brief introduction for reference: First, on the scope of implementation