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为适应社会主义市场经济体制的要求,财政部颁布了《企业财务通则》,对现行的财务制度从资金管理,成本管理,折旧管理,利润及其分配管理等进行了重大改革,笔者拟根据施工、房地产开发企业财务制度,结合施工、房地产开发单位的实际问题,就有关不协调之处谈一点看法,供各级领导作决策参考。 一、关于拨改贷资金的处理问题
In order to meet the requirements of the socialist market economic system, the Ministry of Finance promulgated the “General Principles of Corporate Finance”, and made major reforms in the current financial system from fund management, cost management, depreciation management, profit, and distribution management. The real estate development company’s financial system, combined with the practical issues of the construction and real estate development units, talked about the inconsistencies and made a point of reference for leaders at all levels to make decisions. I. Dealing with the issue of transfer funds