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一、《新财务会计制度补充规定汇编》自1993年7月1日《企业财务通则》、《企业会计准则》以及各行业新财务会计制度实施以来,财政部陆续制定并发布了新财务会计制度的补充规定和新规定.主要包括:对各行业企业新财务会计制度的补充规定;对税收制度和外汇管理体制改革后有关财务会计处理的新规定和补充规定;对企业住房制度改革和企
I. Compilation of the Supplementary Provisions on New Financial Accounting System Since the implementation of the General Rules for Corporate Finance and the Accounting Standards for Business Enterprises on July 1, 1993 and the new financial accounting system in various industries, the Ministry of Finance successively formulated and promulgated a new financial accounting system Of the supplementary provisions and new provisions, including: the new financial and accounting system for enterprises in all sectors of the supplementary provisions of the tax system and foreign exchange management system after the reform of the new financial accounting regulations and supplementary provisions of the reform of the enterprise housing system and enterprises