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国务院有关部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为了更好地贯彻实施《企业会计制度》,真实、完整地反映企业的财务状况、经营成果和现金流量,我们起草了《〈企业会计制度〉实施范围有关问题规定》,现印发给你们,请遵照执行。执行中有何问题,请及时函告我部。附件:《企业会计制度》实施范围有关问题规定抄送:财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处。
Relevant ministries and commissions of the State Council, the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and the Finance Bureau of the Xinjiang Production and Construction Corps: In order to better implement the Accounting System for Business Enterprises, they truly and completely reflect the financial status of the enterprises and the operating results And cash flow, we drafted the “Provisions on Issues Concerning the Scope of Implementation of the Accounting System for Business Enterprises,” which are hereby issued to you and are subject to implementation. Any problems during implementation, please write to our department in time. Attachment: Scope of Implementation of Accounting System for Business Copyrights for relevant issues: MOF’s offices in all provinces, autonomous regions, municipalities directly under the Central Government, and the special public finance bureau of the cities specifically designated in the state plan.