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为了适应经济体制改革的要求,转变企业经营机制,加速会计改革,更好地贯彻执行《企业会计准则》,规范交通运输企业的会计核算,财政部制定了《运输(交通)企业会计制度》(以下简称新制度)。为了配合各级财政部门、交通主管部门和基层交通运输企业认真做好《新制度》的学习和贯彻工作,现就《新制度》的有关问题,作一简要介绍。一、新制度的适用范围《新制度》适用于设在中华人民共和国境内的所有交通运输企业,包括从事远洋、沿海、内河、公路运输企业,海河港口、仓储企业,外轮代理企业,以及城市公共
In order to meet the requirements of economic system reforms, change enterprise operating mechanisms, accelerate accounting reforms, better implement the “Accounting Standards for Business Enterprises” and regulate the accounting of transportation enterprises, the Ministry of Finance has formulated the “Transportation (Transport) Enterprise Accounting System” ( Hereinafter referred to as the new system). In order to tie in with the financial departments, transport authorities, and grass-roots transport enterprises at all levels to conscientiously do a good job of studying and implementing the “New System,” we will now briefly introduce the issues related to the “New System.” I. Scope of application of the new system The “New System” applies to all transport enterprises within the territory of the People’s Republic of China, including enterprises engaged in ocean, coastal, inland river, road transport, Haihe port, warehousing companies, foreign ship agency companies, and urban public