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本刊讯:财政部制定颁发了《国营商业、外贸企业成本管理实施细则》。全文如下:第一条根据国务院发布的《国营企业成本管理条例》(以下简称成本条例)第四十五条的规定,制定本实施细则。第二条成本条例和本实施细则中所称商业部门,包括国营商业、粮食部门;所称商业企业,包括国营商业、粮食企业。第三条成本条例和本实施细则中所称成本,在商业、外贸企业指商品流通费。
The newsletter: The Ministry of Finance formulated and promulgated the “State-owned Commercial and Foreign Trade Cost Management Implementation Rules.” The full text is as follows: Article 1 According to the State Council promulgated the “State-owned Enterprise Cost Management Ordinance” (hereinafter referred to as the cost of the Ordinance) the provisions of Article 45, to develop the implementation details. Article 2 The cost department and the commercial departments mentioned in these Implementing Rules include the state-run commercial and grain departments; the so-called commercial enterprises, including state-owned commercial enterprises and grain enterprises. Article 3 The costs mentioned in the Cost Regulations and these Implementing Rules refer to the circulation of commodities in commercial and foreign trade enterprises.