关于2003年乡镇企业财务会计决算制度的说明

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一、为什么执行新的企业会计制度自1993年以来,我们一直贯彻的是财政部颁布的"两则"和分行业会计制度,基本未做过大的调整,只是1999年按照财政部要求新增了一个<现金流量表>,可以说,乡镇企业会计制度保持了一个较长时期的相对稳定.
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