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为切实做好国有建设单位1994年度财务决算的编报工作,现将有关事项通知如下:一、根据《财政部、中国人民建设银行关于财政部收回原委托中国人民建设银行代行财政职能的通知》要求,从1994年度起,国有建设单位的财务决算由财政部门负责审查批复。二、各部门、各地区、各建设单位在编报1994年度基本建设财务决算工作中,要切实负起责任,加强组织领导;要认真学习和贯彻执行财税、金融和投资体制改革的有关精神和原则,按照本通知的各项要求,严肃认真地做好1994年度基本建设财务决算工作;要通过审查编报财务决算,严肃财经纪律,结合《国务院关于开展1994年税收、
In order to do a good job in the compilation and reporting of the 1994 state-owned construction unit’s financial accounts, the relevant matters are hereby notified as follows: 1. According to the “Notice of the Ministry of Finance and the People’s Construction Bank of China Concerning the Finance Department’s Withdrawal of the Originally Entrusted China People’s Construction Bank to Perform the Fiscal Function” According to requirements, from fiscal year 1994 onwards, the financial accounts of state-owned construction units will be responsible for examination and approval by the financial department. 2. All departments, regions, and construction units must earnestly assume their responsibilities and strengthen organizational leadership in the preparation of the 1994 financial account for capital construction; they must earnestly study and implement the relevant spirit of the fiscal, tax, financial, and investment system reforms. Principles: In accordance with the requirements of this Circular, we must earnestly and earnestly perform the fiscal year finalization work for 1994; we must review and compile the financial final accounts, strengthen financial and legal discipline, and combine the State Council’s taxation on 1994.