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经国务院批准,《企业财务通则》、《企业会计准则》已经发布了。中国人民建设银行受财政部委托,在财政部的统一领导下,负责制定了《施工、房地产开发企业财务制度》。本文先就新制度制定中的一些问题及新制度对现行施工企业财务制度的改革作些介绍,新制度对房地产开发企业财务制度改革的内容将另文介绍。一、关于制定《施工、房地产开发企业财务制度》中的问题
Approved by the State Council, “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” have been released. Under the unified leadership of the Ministry of Finance, the People’s Construction Bank of China is entrusted by the Ministry of Finance to formulate a “financial system for construction and real estate development enterprises.” This article firstly introduces some problems and new system of the new system to introduce the current reform of the financial system of construction enterprises. The content of the new system on the financial system reform of the real estate development enterprises will be introduced separately. First, on the development of “construction, real estate development enterprise financial system” in the question