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关于企业缴纳残疾人就业保障金有关会计处理的规定上海市财政局“沪财会（１９９５）３５号”文《关于企业缴纳残疾人就业保障金有关会计处理的规定》，现转载于此。为了更好地贯彻执行《中华人民共和国残疾人保障法》、财政部颁发的《残疾人就业保障金管理暂行规定》以及...
Provisions Concerning the Accounting Treatment of Enterprises Paying Employment Security for Persons with Disabilities Shanghai Finance Bureau (1995) No. 35 Document on the Accounting Treatment of Employment Security Fund for Persons with Disabilities Issued by Shanghai Municipal Bureau of Finance is hereby reproduced. In order to better implement the “People’s Republic of China Disabled Persons Protection Act,” issued by the Ministry of Finance, “Interim Provisions on the Employment Security Fund for Persons with Disabilities” and ...