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随着《企业财务通则》(以下简称通则)、《企业会计准则》(以下简称准则)的实施和投资体制改革的深化,国营建设单位(以下简称建设单位)的财务管理和会计制度也已开始改革。按照财务管理体制改革发展的要求,今后建设单位的财务管理和会计核算将逐步纳入到所属行业系统的企业及行政事业单位各自的财务管理体系,实行从筹建到经营的一体化管理。
With the implementation of the “General Rules for Corporate Finance” (the “General Rules”) and the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) and the deepening of investment system reform, the financial management and accounting system of state-owned construction units (hereinafter referred to as construction units) reform. In accordance with the requirements of the reform and development of the financial management system, the financial management and accounting of the construction units will be gradually incorporated into the respective financial management systems of the enterprises and administrative units of their respective industrial systems, and the integrated management from preparation to management will be implemented.