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财政部以财工字(1995)256号文颁发《关于勘察设计企业执行新财务制度若干问题的通知》和财会字[1995]70号文颁发《勘察设计企业会计制度》,规定自1996年1月1日起勘察设计企业和尚未改建为企业的勘察设计单位统一执行新的财务会计制度。勘察设计企业新的财务会计制度是严格遵循《企业财务通则》《企业会计准则》,以《工业企业财务制度》、《工业企业会计制度》为基础编制的,是我国勘察设计财务会计管理制度的重大改革,对于促进勘察设计单位转换经营机制,适应市场经济的发展,提高经济效益,将产生深远的影响。
The Ministry of Finance issued the “Notice on Issues Concerning the Implementation of the New Financial System by Survey and Design Enterprises” and the “Accounting System for Surveying and Designing Enterprises” issued by Cai Huizi [1995] No. 70. On the 1st of each month, survey and design companies and survey and design units that have not yet been converted into enterprises will implement new financial accounting systems. The new financial accounting system of survey and design enterprises is strictly followed by the “General Principles of Corporate Finance” and “Enterprise Accounting Standards”, and is based on the “Financial System for Industrial Enterprises” and “Accounting System for Industrial Enterprises”. It is a financial and accounting management system for China’s survey and design. The major reforms will have far-reaching impacts on promoting the transformation of the operating mechanism of the survey and design unit, adapting to the development of the market economy, and improving economic efficiency.