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国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,中央企业集团公司:为了进一步规范外商投资企业的会计核算,统一企业的会计标准,我部制定了《外商投资企业执行<企业会计制度>有关问题的规定》,请布置所属外商投资企业遵照执行。《企业会计制度》执行中有何问题,请及时函告我部。附件:外商投资企业执行《企业会计制度》有关问题的规定
Relevant ministries and commissions under the State Council, the relevant agencies directly under the State Council, the Finance Bureau (bureau) of each province, autonomous region, municipality directly under the Central Government, and the cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps, and the Central-owned Enterprise Group Corporation. In order to further standardize the accounting of foreign- , The Ministry of Foreign Affairs formulated the Provisions on Issues Related to the Implementation of the Accounting System for Business Enterprises by Foreign-Funded Enterprises. Please arrange for the affiliated enterprises with foreign investment to comply with the regulations. “Enterprise Accounting System” in the implementation of any problems, please promptly sent to the Department. Annex: Provisions on the Implementation of “Accounting System for Business Enterprises” by Foreign-invested Enterprises