论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局):为了解《企业会计制度》及相关具体会计准则的执行情况及存在的问题,请对本地区各类企业执行《企业会计制度》和相关会计准则的情况组织一次全面调研工作。有关情况通知如下:一、调查范围:现已执行《企业会计制度》及相关具体会计准则的股份有限公司、外商投资企业、国有企业和其他企业。二、调查形式:采取召开座谈会、调查问卷、典型调查等各种形式。三、调查内容:主要为调查提纲所列内容,但要求达到一定深度。四、材料汇总:各地在调查的基础上,要将调查材料进行汇总,形成书面报告(材料中要包括本地区执行《企业会计制度》的各类企业的户数、执行时间、步骤、具体执行情况、存在的问题及采取的措施等),连同各类代表性企业的典型材料,一并于2002年7月30日
Finance Bureau (Bureau) of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Specific Designations: In order to understand the implementation of the “Accounting System for Business Enterprises” and related specific accounting standards and the existing problems, please implement the “Accounting System for Business Enterprises” and related accounting Guidelines to organize a comprehensive investigation of the situation. Relevant information is as follows: I. Scope of the investigation: Joint stock limited companies, foreign-invested enterprises, state-owned enterprises and other enterprises that have now implemented the “Accounting System for Business Enterprises” and relevant specific accounting standards. Second, the survey form: to take a forum, questionnaire, a typical survey and other forms. Third, the survey: The main content of the survey outline, but required to reach a certain depth. IV. Summary of Materials: On the basis of investigations, all localities should summarize the survey materials and form a written report (the materials should include the number of households, the implementation time, the steps and the specific implementation of various enterprises in the region implementing the “Enterprise Accounting System” Situation, existing problems and measures taken, etc.), together with the typical materials of various representative enterprises, together with the data on July 30, 2002