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第一章总则第一条为加强国务院国有资产监督管理委员会(以下简称国资委)所出资企业(以下简称企业)的财务监督,规范企业年度财务决算报告编制工作,全面了解和掌握企业资产质量、经营效益状况,依据《企业国有资产监督管理暂行条例》和国家有关财务会计制度规定,制定本办法。第二
Chapter I General Provisions Article 1 In order to strengthen the financial supervision over the enterprises funded by the State-owned Assets Supervision and Administration Commission of the State Council (hereinafter referred to as the SASAC), standardize the preparation of the annual financial statements of accounts, fully understand and grasp the quality of the assets of the enterprises, Operating efficiency, based on “Provisional Regulations on the Supervision and Administration of State-owned Assets of Enterprises” and the relevant provisions of the State Financial Accounting System, these Measures are formulated. second