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财政部于今年6月6日以(92)财会字第30号文印发了《城乡集体经济组织会计工作的规定》,现将《规定》刊登如下: 第一条为了加强城乡集体经济组织的会计工作,发挥会计工作在维护国家财经法规、制度,保护集体财产,加强经营管理,提高经济效益中的作用,根据《中华人民共和国会计法》有关规定,特制定本规定。第二条本规定适用于经工商行政管理部门登记注册的集体所有制企业、事业单位和经有关机关确认的
On June 6 this year, the Ministry of Finance published the “Provisions on the Accounting Work of Collective Economic Organizations in Urban and Rural Areas” in (92) Cai Kui Zi No.30, and is published as follows: Article 1 In order to strengthen the accounting of urban and rural collective economic organizations Work, give full play to accounting work in maintaining national financial laws and regulations, the system, the protection of collective property, strengthen management and improve economic efficiency, according to the “People’s Republic of China Accounting Law,” the relevant provisions of the special formulation of this provision. Article 2 These Provisions shall apply to the collective-owned enterprises and institutions registered with the administrative department for industry and commerce and the institutions confirmed by the relevant authorities