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1987年财政部制订了《国营金融、保险企业成本管理实施细则》(以下简称“实施细则”),执行几年来,对加强金融、保险企业成本管理起到了积极作用。但随着国民经济治理整顿与改革的进一步深化,以及金融、保险企业业务发展的新情况,需要予以补充和完善。为此,财政部于1990年12月28日以(90)财商字第500号文印发了《国营金融、保险企业成本管理办法》。《办法》全文如下:
In 1987, the Ministry of Finance formulated the Detailed Rules for the Implementation of Cost Management in the State-owned Finance and Insurance Enterprises (hereinafter referred to as the “Rules for Implementation”). In the past few years, it has played a positive role in strengthening the cost management of financial and insurance enterprises. However, with the further deepening of the rectification and reform of the national economy and the new situation in the business development of the financial and insurance businesses, they need to be supplemented and improved. To this end, the Ministry of Finance issued the “Measures for the Administration of Costs of State-owned Finance and Insurance Enterprises on December 28, 1990 with (90) Cai Shou Zi No. 500”. The full text of the Measures is as follows: