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为了做好1989年度国营商业、粮食企业会计决算编审工作,财政部最近以(89)财商字第420号文发出了《关于做好1989年度国营商业、粮食企业会计决算编审工作的通知》,具体内容如下:一、做好承包企业财务监督、合同兑现及承包期满企业的财务审计工作。1.各级财政部门要认真落实财政部(88)财商字第293号印发的《全民所有制商业企业推行承包经营责任制有关财务问题的补充规定》的精神,监督企业按规定预提固定资产修理费,建立商品削价损失准备金和承包风险基金制度。职工交纳的风险抵押金不得实行保息分红,要作为专款专项存储,用于企业承包风险的补偿。2.严格审查承包企业归还的各项贷款。企
In order to do a good job in compiling and reviewing the accounting final accounts of the state-run commercial enterprises and grain enterprises in 1989, the Ministry of Finance recently issued the Circular on Doing a Good Job in the Compilation and Editing of State-owned Commercial and Food Enterprises in 1989 for State-owned Commercial and Food Enterprises Details are as follows: First, do a good job in contracting business financial supervision, contract fulfillment and contract expired business financial audit. 1. The financial departments at all levels should conscientiously implement the spirit of “Supplementary Provisions on Financial Issues Concerning the Implementation of the System of Contractual Management Responsibility by the State-Owned Private-owned Business Enterprises” issued by the Ministry of Finance (88) Cai Shang Zi No. 293 and supervise the enterprises to make provision for the fixed assets Repair costs, the establishment of commodity price loss reserve and contracting risk fund system. The risk of employees to pay the mortgage shall not be subject to interest dividends, to be earmarked special storage for the contractual risk of enterprise compensation. 2. Strict review of the loans returned by contracting enterprises. Enterprise