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为了做好国营工业企业年度决算的编审工作,结合今年的新情况,各地区、各部门要在一九八七年的国营工业企业年度决算中认真抓好以下各项工作: 一、各级财政部门要认真贯彻执行财政部颁发的(87)财工字第407号《关于国营大中型工业企业推行承包经营责任制有关财务问题的暂行规定》,积极支持承包经营责任制的推行,做好推行中的各项工作,并加强对实行承包经营责任制企业的监督和管理。企业承包后仍应按照税法规定照章纳税。各级财政部门,对承包企业超额完成上交目标任务应得的好处,一律以“国营企业改革支出”科目,采取预算拨款方式拨给企业作为企业
In order to do a good job in the compilation and review of the annual accounts of state-owned industrial enterprises and in light of the new situation this year, all regions and departments should earnestly carry out the following tasks in the annual accounts of state-owned industrial enterprises in 1987: 1. Financial management at all levels The department shall conscientiously implement the Interim Provisions on Financial Issues Concerning the Implementation of the Contractual Management Responsibility System by Large and Medium-sized State-owned Industrial Enterprises (87) Cai Gong Zi No. 407 issued by the Ministry of Finance and actively support the implementation of the contractual management responsibility system In various work, and strengthen the supervision and management of the implementation of contract management responsibility system of enterprises. After the contract enterprises should still be in accordance with the provisions of the tax law to pay taxes. The financial departments at all levels shall pay the enterprises as the enterprise their budgetary appropriation by way of “budgetary reform of state-owned enterprises”