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财政部(86)财会字第75号文印发的《国营建设单位会计制度》,从1987年1月1日起施行以来,随着我国投资体制、财税体制改革和财务按国际惯例并轨所带来的变化,已先后多次作了修改和补充。财政部以财会字[1995]45号文下发了经统一修改和补充的《国有建设单位会计制度》(以下简称《会计制度》),供广大财会人员学习及贯彻执行。由于客观情况的复杂性,《会计制度》难以对实际操作中出现的问题一一加以规定,因而有待于我们探讨和解决。现结合民航实际情况,将问题提出来,与大家共同探讨。一、关于编制民航基建会计报表范围、种类和报送时间 (一)编制基建会计报表的范围凡是我国境内实行独立核算的民航各建设单位,包括
With the implementation of the “State-Owned Construction Enterprise Accounting System” issued by the Ministry of Finance (86) CDC 75, since January 1, 1987 came into force, along with the merger of China's investment system, fiscal and taxation system reform and finance according to international practice The changes have been made many times to amend and supplement. The Ministry of Finance has issued the Accounting System for State-owned Construction Units (hereinafter referred to as the “Accounting System”), which has been uniformly revised and supplemented by Cai Kuai Zi [1995] No. 45 Document, for the study and implementation of the general accounting staff. Due to the complexity of the objective situation, the “accounting system” is difficult to stipulate the problems that arise in the actual operation. Therefore, it is yet to be explored and solved by us. Now combined with the actual situation of civil aviation, the problem raised to discuss with everyone. First, on the preparation of civil aviation infrastructure accounting statements of the scope, type and submission time (a) the preparation of the scope of infrastructure accounting statements Where the implementation of our country's independent accounting civil aviation construction units, including