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国有商业、粮食企业会计决算是企业各项经济活动的综合反映,是国家财政决算的重要组成部分。现将1993年度国有商业、粮食企业年度会计决算编审工作的有关事项通知如下: 一、做好新旧财务和会计制度衔接工作今年是实施新财务、会计制度的第一年,企业面临的困难较大,任务繁重。为了促进企业顺利实现新旧财会制度接轨,财政部门要督促国有商业、粮食企业严格执行我部(93)财商字第170号《关于国有商业、粮食企业实施新的财务制度若干政策衔接问题的通知》、(93)财商字第405号《关于国有商业、粮食企业实施新的财务制度若干政策衔接问题的补充通知》和(93)财会字第35号《关于印发〈商品流通企业新旧会计制度衔接
State-owned commercial enterprises and grain enterprises’ accounting final accounts are the comprehensive reflection of various economic activities of enterprises and are an important part of the state’s financial accounts. We hereby notify you of the relevant matters concerning the compilation and examination of the annual accounting final accounts of the state-owned commercial enterprises and grain enterprises in 1993 as follows: I. Doing a good job in the interface between old and new financial and accounting systems This year is the first year of implementing the new financial and accounting system and the enterprises are facing greater difficulties Heavy task. In order to promote the smooth implementation of the old and new accounting systems, the financial departments should supervise the state-owned commerce and grain enterprises to strictly enforce the Circular of the Ministry of Finance (2003) No. 170 on the Implementation of the New Financial System of State-owned Commercial Enterprises and Grain Enterprises (93) Cai Shui Zi No. 405, Supplementary Circular on the Cohesion of Certain Policies on the Implementation of the New Financial System by State-owned Commercial Enterprises and Food Enterprises (93) Cai Kuai Zi No. 35, Printing and Distributing the New and Old Accounting System for Commodities Circulation Enterprises Cohesion