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为了把一九八六年国营工业企业年度决算的编审工作做好,特作以下规定: 一、加强对决算编审工作的领导.各级企业主管部门、财政部门,都必须加强领导,认真抓好年度决算的编审工作.要把这项工作纳入议事日程,严格按照国家各项财政经济政策和财务会计制度的规定,认真完成编报决算的任务.各级财政、税务和企业主管部门要密切配合,充分发挥财税专管员、财政驻厂员以及广大财会人员的作用.各级企业主管部门和财税部门要对企业决算进行严格审查,发现问题,及时解决,以保证决算的质量,并按时汇编上报. 二、抓紧搞好年终财产的清查盘点和帐务的核对清理工作.所有企业(包括关、停企业)在年度终了前,要组织一定的力量,安排一定的时间,对企业所
In order to make the compilation and review of the annual accounts of state-owned industrial enterprises well done in 1986, the following special provisions should be specially made: 1. To strengthen the leadership over the compilation and review of final accounts. The competent departments at all levels of enterprises and the financial departments must step up their leadership and do a good job in earnest The final accounts of the editorial work.To this work into the agenda, in strict accordance with the provisions of the state’s financial and economic policies and financial accounting system, conscientiously complete the task of compilation and final accounts.Finance, tax and business departments at all levels should work closely with , Give full play to the fiscal and tax commissioner, the financial staff in the factory and the majority of accounting staff role.At the level of enterprise departments and tax departments should conduct rigorous examination of corporate final accounts, identify problems and promptly resolved in order to ensure the quality of final accounts, and compilation on time Second, pay close attention to the year-end inventory of assets inventory and checking the clean-up work.All enterprises (including the closure, stop business) before the end of the year, to organize a certain amount of power to arrange a certain period of time,