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《企业财务通则》和分行业企业财务制度公布后,外商投资企业如何贯彻实施,财政部曾发了一些文件,为便于外商投资企业更好地贯彻实施新财务制度,1993年12月23日,财政部以(93)财工字第474号文发出《关于印发〈外商投资企业执行新企业财务制度的补充规定〉的通知》。《补充规定》内容如下:一、外商投资企业的下列财务问题,按照外商投资
After the promulgation of the “General Rules for Corporate Finance” and the announcement of the financial system for sub-sectors, how the foreign-funded enterprises have implemented them and the Ministry of Finance has issued some documents have been issued by the Ministry of Finance to facilitate the implementation of the new financial system by foreign-invested enterprises. On December 23, 1993, Ministry of Finance (93) Cai Gong Zi No. 474 issued “on the issuance of foreign-invested enterprises to implement the new corporate financial system, the supplementary provisions of the notice.” “Supplementary Provisions” as follows: First, the following financial problems of foreign-invested enterprises, in accordance with foreign investment