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省财政厅《关于切实加强国有及国有控股企业财务管理工作的意见》已经省人民政府同意,现转发给你们请遵照执行。关于切实加强国有及国有控股企业财务管理工作的意见(省财政厅一九九九年八月二十日) 为了规范企业财务行为,维护正常的经济秩序,根据国家有关财政、税收政策规定,现就加强我省国有及国有控股企业财务管理工作提出以下意见:一、建立健全企业内部财务管理制度和会计核算办法。国有及国有控股企业要以“两则”、“两制”为依据,建立健全与财务会计制度相适应的新的企业内部财务管理办法,并按照省财政厅的要求,做好企业内部财务管理办法的考评验收工作。要严格按照《会计法》的规定,健全内部会计监督,加强财务管理基础工作,实行自我约束,自我监督,自我发展的
The opinion of the Provincial Department of Finance on Strengthening the Financial Management of State-owned and State-controlled Enterprises has been approved by the Provincial People’s Government and is now forwarded to you for compliance. Opinions on Effectively Strengthening the Financial Management of State-owned and State-controlled Enterprises (Provincial Finance Department August 20, 1999) In order to regulate the financial behavior of enterprises and maintain a normal economic order, according to the relevant fiscal and taxation policies of the country, The following opinions have been put forward to strengthen the financial management of state-owned and state-controlled enterprises in our province: First, establish a sound internal financial management system and accounting methods. State-owned and state-controlled enterprises should take “two” and “two systems” as the basis, establish and improve new internal financial management methods that are compatible with the financial accounting system, and follow the requirements of the Provincial Department of Finance. The examination and acceptance of the internal financial management methods of an enterprise. We must strictly comply with the provisions of the “Accounting Law,” improve internal accounting supervision, strengthen basic financial management work, implement self-discipline, self-monitoring, and self-development.