各省、自治区、直辖市,各计划单列市财政厅(局):国有商业企业会计决算是国家财政决算的重要组成部分,是加强企业财会管理,监督企业财会活动的重要手段。为做好1996年度国有商业企业年度会计决算的编审工作,现将1996年度国有商业企业年度会计决算编审工作的有关事项通知如下:一、加强领导,统一政策,认真贯彻落实国务院关于整顿会计工作秩序,进一步提高会计工作质量的通知精神编审决算是企业财务和各级财政部门的一项重要工作,各级财政机关要加强领导,一方面落实好国家出台的各项经济体制改革的政策,督促企业执行国家统一 Finance Bureau (Bureau) of Each Province, Autonomous Region, Municipality directly under the Central Government, and Each State with Signed Individual Arrangements: The final accounts of state-owned commercial enterprises are an important part of the state’s financial accounts and are an important means of strengthening the management of enterprises’ financial accounts and supervising their accounting activities. In order to do well the compilation and examination of the annual accounting final accounts of state-owned commercial enterprises in 1996, we hereby notify the following matters concerning the compilation and examination of the annual accounting final accounts of state-owned commercial enterprises in 1996: I. Reinforcing the leadership and unification of policies, conscientiously implementing the State Council’s guidelines on rectifying accounting work Circular of the People’s Republic of China on Further Improving the Quality of Accounting Work The compilation and review of the budget by the State Council is an important work of the enterprise finance and the financial departments at all levels. The financial authorities at all levels should strengthen their leadership and, on the one hand, implement the policies promulgated by the state for economic reform and urge enterprises Implementation of national unity