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今年以来,在有色金属生产企业中,经过广泛的动员和宣传,大规模组织学习和培训,召开不同层次的座谈会进行研讨,《企业财务通则》、《企业会计准则》以及企业财务制度、会计制度(以下简称“两则”“两制”)已家喻户晓,深入人心,而且作好了技术准备,为7月1日开始实行新制度,为新旧会计制度的顺利衔接打下了良好的基础。我们要再接再厉,贯彻好新制度,从有色金属工业的具体情况来看,笔者认为,要进一步深入贯彻新制度,应着重抓好以下四个方面的工作: 第一,为编好今年的财务决算作好准备。今
Since the beginning of this year, among non-ferrous metal production enterprises, after extensive mobilization and publicity, large-scale organizational learning and training have been held and seminars at different levels have been held to conduct discussions. General Principles of Corporate Finance and Accounting Standards for Business Enterprises as well as corporate financial systems, accounting The system (hereinafter referred to as “two” “two systems”) is well-known and enjoys popular support and is well prepared for technology. The new system was put into effect on July 1, laying a good foundation for the smooth transition of old and new accounting systems Foundation. We must redouble our efforts and implement a good new system. From the perspective of the specific circumstances of the non-ferrous metal industry, I believe that in order to further implement the new system, we should focus on the following four aspects: First, in order to compile this year’s financial final accounts Be prepared this