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财政部和中国人民建设银行最近在昆明市联合举办了建设单位会计制度讲习班。近几年来,基本建设管理体制变动较大,财务制度也陆续作了相应的修改。为了适应这些新的变化,加强基本建设资金管理,提高投资效益,财政部对基本建设会计制度作了较大的修改,并将于1984年1月1日起施行新制度。这次讲习班就是为贯彻执行好这一新制度而举办的。参加讲习班的有中央各有关部门,各省、市、自治区建设银行和云南省各地、市建设银行主管此项工作的同志,共200余人。财政部会计事务管理司对修订制度的指导思想、原则、主要内容、会计科目的具体使用和会计报表的编制方法以及在实施中应当注意的事项,作了详细讲解。讲解的内容将于明年年初在《财务与会计》上刊登。
The Ministry of Finance and the People’s Construction Bank of China recently jointly held a workshop on accounting for construction units in Kunming. In recent years, the capital construction management system has undergone major changes and the financial system has been amended accordingly. In order to adapt to these new changes, strengthen fund management of capital construction and increase investment returns, the Ministry of Finance has made great changes to the capital construction accounting system and will implement the new system from January 1, 1984. The workshop was held to implement the new system. Participants in the seminar included more than 200 comrades from all relevant departments of the Central Government, provinces, municipalities and autonomous regions, and all over Yunnan Province and China Construction Bank. The Accounting Affairs Management Department of the Ministry of Finance gave a detailed explanation of the guiding ideology, principles and main contents of the revision system, the specific use of the accounting subjects and the preparation methods of the accounting statements, and matters needing attention in the implementation. Explanatory content will be published early next year in the “Finance and Accounting” published.