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为把握《企业财务通则》、《企业会计准则》与《全民所有制工业企业转换经营机制条例》的关系,及时全面地了解实施《两则》对1993年国有企业经济效益的影响及新旧财会制度转换相关问题。最近,国家经贸委企业司邀请有关部门的财务(经调)司负责同志、省市经委(财政厅)的负责同志及国有大型企业的总会计师、总经济师就上述问题进行了座谈。一、关于《两则》对贯彻《条例》的影响与会同志指出.从企业经营自主权看,实施“两则”后,在不影响所有者权益的情况下,不必再规定企也的还贷方式(税前、税后、留用资金);也不必由国家规定企业投资的资金来
In order to grasp the relationship between the “General Principles of Corporate Finance,” “Accounting Standards for Business Enterprises,” and the “Regulations on Changing Operating Mechanisms of Ownership-Owned Industrial Enterprises,” timely and comprehensively understand the impact of the implementation of the “Two Regulations” on the economic benefits of state-owned enterprises in 1993 and the transformation of the old and new accounting systems. Related questions. Recently, the Enterprise Division of the State Economic and Trade Commission invited the responsible comrades of the Finance (Regulation) Division of the relevant departments, the responsible comrades of the provincial and municipal economic commissions (the Department of Finance), and the chief accountants and chief economists of large state-owned enterprises to hold discussions on the above issues. I. Regarding the impact of the “Two Regulations” on the implementation of the “Regulations,” the comrade pointed out that from the perspective of business autonomy, after implementing the “Two Regulations”, it is no longer necessary to stipulate the repayment of loans by enterprises without affecting the owners’ rights and interests. Method (pre-tax, post-tax, retained funds); it is not necessary for the state to provide funds for corporate investment