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1993年10月7日,财政部以(93)财会字第58号文件发出《关于编报一九九三年国有施工企业年度汇总会计报表的通知》,现将通知刊登如下: 一、国务院各有关主管部门和各省、自治区、直辖市、计划单列市财政部门,应按照新的施工企业会计制度和年度汇总会计报表的要求,布置基层企业的年度会计报表。二、所有施工企业,均应按会计制度的规定,向当地财政部门、建设银行、税务机关报送年度会计报表。国有施工企业的年度会计报表,应同时报送同级国有资产管理部门。其中,中央级和地方级国有施工企业(含预算内、外国有施工企业)1993年年度会计报表,分别由国务院主管部门和各省、自治区、直辖市、计划单列市财政部门(建设银行)负责汇总上报。地方所属非国有施工企业1993年年度会计报表是否需
On October 7, 1993, the Ministry of Finance (93) Cai Kuai Zi No. 58 issued the Notice on Compiling Annual State-Owned Construction Enterprises Accounting Statements in 1993, and the circular is hereby announced as follows: 1. The State Council Relevant competent departments and the financial departments of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall lay down the annual accounting statements of grassroots-level enterprises according to the requirements of the new accounting system for construction enterprises and the annual consolidated financial statements. 2. All construction enterprises shall submit their annual financial statements to the local financial departments, the Construction Bank and the tax authorities according to the provisions of the accounting system. The annual accounting statements of state-owned construction enterprises shall also be submitted to the state-owned assets management department at the same level at the same time. Among them, the annual accounting statements of state-owned construction enterprises (including budgeted and foreign-owned construction enterprises) of 1993 at the central and local levels shall be collectively reported by the competent department of the State Council and the financial departments (construction banks) of all provinces, autonomous regions, municipalities directly under the Central Government and separately listed cities . Local non-state-owned construction enterprises in 1993 annual accounting statements are required