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一九八四年四月二十六日财政部颁发 (84)财工字第138号第一条根据国务院发布的《国营企业成本管理条例》(以下简称成本条例)第四十五条的规定,制定本实施细则。
April 28, 1984 Issued by the Ministry of Finance (84) Cai Gong Zi No. 138 Article 1 According to the provisions of Article 45 of the State-owned Enterprise Cost Management Regulations (hereinafter referred to as the Cost Regulations) promulgated by the State Council, , The development of the implementation details.