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截至1999年底,我国利用世行贷款协议总额达336.38亿美元,贷款项目涉及工业、农业、林业、水利、能源、交通、社会发展、文教卫生等方面。世行贷款在我国引进外资工作中占有极其重要的地位。为了更加有效地引进和使用世行贷款,提高投资效益,财政部于2000年1月21日印发了《世界银行贷款项目会计核算办法》(以下简称《办法》)。现就《办法》的有关问题作些解答。问:为什么要制定本《办法》?答:在世界银行贷款项目管理工作中,财会核算与管理是贯穿于整个项目周期的一项专业性很强的工作,是项目管理的中心环节,担负着经济核算、财会管理、监督、检查等方面的重要任务。做好世行贷款项目的财会核算与管理工作,具有十分重要的作用。但是,由于各方面的原因,原有的世行贷款项且会计核算办法比较零
By the end of 1999, China’s loan agreement with the World Bank totaled 33.638 billion U.S. dollars. The loans involved in industry, agriculture, forestry, water conservancy, energy, transportation, social development and culture, education and health. World Bank loans in our country to attract foreign investment occupy an extremely important position. In order to introduce and use World Bank loans more effectively and increase investment returns, the Ministry of Finance issued the “Accounting Measures for World Bank Loan Projects” (the “Measures”) on January 21, 2000. Now on the “measures” to answer some of the questions. Q: Why should we formulate the “Measures”? A: In the management of World Bank loan projects, accounting accounting and management is a highly specialized work that runs through the entire project cycle and is the central link in project management. Economic accounting, accounting management, supervision, inspection and other important tasks. Good accounting and management of the World Bank loan projects, has a very important role. However, due to various reasons, the original World Bank loans and accounting methods are relatively zero