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国营企业决算,是企业经营成果的综合反映,是国家财政决算的重要组成部分,也是检查国民经济计划完成情况的重要资料。编审好企业决算,无论在微观上促进企业全面整顿,改善经营管理和提高企业素质,还是在宏观上研究经济规划,制定经济决策,提高经济效益,都有重要的意义。为了编审好企业决算,财政部制订了《关于编审一九八三年国营工业
The final accounts of state-owned enterprises are the comprehensive reflection of the achievements of the enterprises and are an important part of the state’s financial accounts. They are also important materials for checking the completion of the national economic plan. Editing and finalizing the final accounts of the enterprises are of great significance both in promoting the overall rectification of the enterprises on the microscopic level, in improving the operation and management and in enhancing the quality of the enterprises, or in studying the economic planning macroscopically, making economic decisions and raising the economic benefits. In order to review the final accounts of enterprises, the Ministry of Finance formulated the "Review of the state industrial