根据“两则”和分行业财务会计制度的要求,1993年我司向中央有关部(委、局)和地方财政厅(局)布置了旅游企业年度财务决算。决算分为两类,对于财务关系直接隶属于我司的中央有关部委直属旅游企业和财务关系隶属于地方归口管理旅游业务部门的旅游企业(简称系统内企业),报送全部的会 According to the requirements of “Two Rules” and sub-sector financial and accounting systems, in 1993, we arranged the annual financial accounts of tourism enterprises to the relevant central ministries (commissions and commissions) and the local department of finance (bureaux). The final accounts are divided into two categories. For tourism enterprises directly under the central government and their financial relations under the financial relations of the Ministry of Tourism, the tourism enterprises (hereinafter referred to as in-system enterprises) under the jurisdiction of the local tourism administration departments shall submit their reports