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1988年11月2日,财政部以(88)财会字第79号文印发了《国营报社会计制度》(以下简称《制度》),从1989年1月1日起执行。这是加强国营报社会计工作,提高经营管理水平的一项重要制度。长期以来,国营报社没有全国统一的会计制度,给报社会计核算和经营管理带来许多困难,特别是随着经济体制改革的深入和新闻事业的发展,国营报社迫切需要制订全国统一的会计制度。因此,财政部从1986年上半年开始起草,到1988年12月公布执行,历时两年半,广泛征求了各方面的意见,多次易稿,最后以国家新闻出版署的名义颁发。《制度》突出了报
On November 2, 1988, the Ministry of Finance (Issued by the Ministry of Finance) issued the Accounting System for State-owned Enterprises (hereinafter referred to as the “System”) with (88) Accounting Word No. 79 and executed it on January 1, 1989. This is an important system for strengthening the accounting work of state-owned newspapers and raising the level of management. For a long time, state-owned newspapers lacked a unified national accounting system, which brought many difficulties to the accounting and management of the newspaper. Especially with the deepening of the reform of the economic system and the development of journalism, the state-run newspaper urgently needed to formulate a unified national accounting system. Therefore, the Ministry of Finance started drafting from the first half of 1986 and was released to implementation in December 1988, which lasted for two and a half years. It solicited opinions from various quarters extensively and drafted many times. At last, it was issued under the name of State Press and Publication Administration. “System” highlights the newspaper