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为了保证《企业财务通则》和分行业企业财务制度的顺利实施,结合乡镇企业的实际情况,现就乡镇企业贯彻执行《企业财务通则》和分行业企业财务制度中的若干问题规定如下: 一、乡镇企业的主管财政机关是财政部门。二、实行经营承包责任制的乡镇企业,其性质和隶属关系不变。乡镇企业的所有权仍归投资者所有。乡、村主管部门或董事会要与承包人签定合同,明确双方的责任和权益。承
In order to ensure the smooth implementation of the “General Rules for Corporate Finance” and the financial systems of enterprises under the branches and sub-industries, the following stipulations are formulated on the implementation of the “General Rules for Corporate Finance” and the financial systems of sub-sectors by combining the actual conditions of township enterprises: The competent financial organ of the township and village enterprises is the financial department. Second, the implementation of contractual responsibility system of township enterprises, its nature and affiliation unchanged. Ownership of township enterprises is still owned by investors. Township and village authorities or the board of directors should sign a contract with the contractor to clarify the responsibilities and rights of both parties.承 承