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去年以来,随着以城市经济体制综合改革的深入开展,国家与企业之间的分配关系有了进一步的调整和改善,在财政、财务制度上作了一些重大改革,这些变化都要通过企业决算反映出来,也给各级财政、税务、审计部门审查一九八五年财务决算提出了许多新的课题,在审查中必须严格执行党的方针政策和有关的财政财务制度,核实企业收支盈亏和利润分配,以保证决算编审质量。现根据国家有关规定,对编审一九八五年度企业财务决算应该注意的几个问题简述于下。
Since last year, with the in-depth development of the comprehensive reform of the urban economic system, the distribution relationship between the state and the enterprise has been further adjusted and improved, and major reforms have been made in the fiscal and financial systems. These changes have to pass through the final accounts of enterprises. Reflecting this, many new issues have also been raised for the fiscal, tax, and audit departments at all levels to review the 1985 financial accounts. In the review, we must strictly implement the party’s policies and related fiscal and financial systems, and verify the profit and loss of the company’s revenue and expenditure. And the distribution of profits to ensure the quality of final accounts. According to relevant state regulations, several issues that should be noted in reviewing the financial statements of enterprises in 1985 are briefly described below.