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为做好1994年度国有施工、房地产开发企业(以下简称企业)财务决算的编审工作,结合今年的财税体制改革和财政部门职能的变化,现将有关问题通知如下:一、根据财政部、中国人民建设银行(94)财办字第24号《财政部、中国人民建设银行关于财政部收回原委托中国人民建设银行代行的财政职能的通知》,财政部已从1994年9月1日起,收回包括施工、房地产开发企业财务管理在内的财政职能。1994年度中央级国有企业的财务决算由财政部审批,地方级国有企业的财务决算由地方财政
In order to do a good job in editing and reviewing the financial final accounts of state-owned construction and real estate development enterprises (hereinafter referred to as enterprises) in 1994, and in conjunction with changes in fiscal and taxation system reforms and the functions of financial departments this year, the relevant issues are hereby notified as follows: 1. According to the Ministry of Finance and the Chinese people Construction Bank (94) Finance Office No. 24 “The Ministry of Finance and the People’s Construction Bank of China on the Financial Department’s Notice of Recalling the Fiscal Functions of the Originally Entrusted People’s Construction Bank of China”. The Ministry of Finance has withdrawn since September 1, 1994. Financial functions including financial management of construction and real estate development companies. The financial accounts of state-owned enterprises at the central level in 1994 were approved by the Ministry of Finance, and the financial accounts of local-level state-owned enterprises were financed by local governments.