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新财务制度颁布后,外商投资企业如何贯彻执行?财政部在有关文件通知中明确了三条原则。一、从1993年7月1日起,外商投资企业,包括中外合资经营企业、中外合作经营企业和外资企业,统一执行《企业财务通则》和十大行业的企业财务制度。二、为保持政策的稳定性和连续性,对在新财务制度实施之前全国人大和国务院颁布的《中华人民共和国中外合资经营企
After the promulgation of the new financial system, how to implement the implementation of foreign-invested enterprises? The Ministry of Finance in the relevant documents notice clear three principles. I. From July 1, 1993, foreign-invested enterprises, including Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-funded enterprises, will uniformly implement the “General Rules for Corporate Finance” and the corporate financial system of the top ten industries. Second, in order to maintain the stability and continuity of policies, prior to the implementation of the new financial system, the NPC and the State Council promulgated the "People’s Republic of China Joint Venture