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各省、自治区、直辖市、计划单列市财政厅(局),国务院各部门:为加强外商投资企业筹建期财政财务管理和监督,促进企业健康发展,现就有关问题规定如下:一、中外合资、合作经营企业自签订合同之日至企业开始生产经营(包括试生产、试营业)为止期间,外资企业自我国有关部门批准成立之日起到开始生产经营(包括试生产、试营业)为止期间为筹建期。外商投资企业在筹建期间应建立健全财务会计机构,至少配备一名主管会计和一名出纳员,有条件的大中型企业应及
The departments of finance (bureaus) and departments under the State Council of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, in order to strengthen the financial and financial management and supervision during the preparatory period of foreign-funded enterprises and promote the healthy development of the enterprises, hereby set forth the relevant issues as follows: I. Sino-foreign joint ventures and cooperation During the period from the date of signing the contract to the start of production and operation of the enterprise (including trial production and trial operation), the foreign-funded enterprise shall, for the period from the date of establishment of the approval of the relevant department of our country to the start of production and management (including trial production and trial operation) period. Foreign-invested enterprises should establish and improve their financial and accounting institutions during the preparation period, at least one chief accountant and one cashier shall be set up, and qualified large and medium-sized enterprises should,