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为了做好今年国营对外承包企业财务决算工作,更好地反映一年来企业经营状况和成果,财政部最近以(89)财外字第827号文发出了《关于编制1989年国营对外承包企业财务决算的通知》。通知内容如下:一、企业年度财务决算是企业经营成果、经济效益总的反映,财务决算应全面、完整、真实、准确地反映企业各项财务指标和有关经济技术指标的完成情况,包括企业在国外承揽的承包工程、劳务合作、技术服务、合资、独资、合作经营以及企业在国内经营的进出口贸易等业务。企业中标的经援项目,也应同对外承包劳务一样,将其经营情况一并纳入年度财务决算内。
In order to do a good job in this year’s State-owned foreign contracted enterprises’ financial accounts and better reflect their business operations and achievements in the past year, the Ministry of Finance recently issued the Circular on Compiling the Financial Statements of State-owned Contracting Enterprises in 1989 announcement of". The contents of the notification are as follows: 1. The annual financial final accounts of the enterprise are the general reflection of the business results and economic benefits of the enterprise. The financial final accounts shall fully, completely, truly and accurately reflect the completion of various financial indexes and relevant economic and technical indicators of the enterprise, Foreign contract contracting projects, labor cooperation, technical services, joint ventures, sole proprietorship, cooperation and business operations in the country’s import and export trade business. The enterprises winning the bidding for economic aid projects should also be the same as the contracted labor services abroad, and their business operations should be included in the annual financial statements.