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为了促进旅游企业加强经营管理,正确核算经营成本,提高经济效益,克服当前存在的基础工作薄弱、成本核算和管理不统一的现象根据国务院发布的《国营企业成本管理条例》(以下简称《成本条例》),结合旅游企业实际情况,财政部和国家旅游局在调查研究的基础上,制定并发布了《国营旅游企业成本管理实施细则》(以下简称《实施细则》)。现将主要内容简要介绍如下: 一、关于实施范围《实施细则》中的旅游企业系指一、二类旅行社:涉外饭店(宾馆、酒店等):旅游车船公司(队)和旅游服务公司。根据隶属关系,《实施细则》的实施范围规定:(一)各级旅游局、中国旅行社总社及其分社、中国青年旅行社总社及其分社所属的旅游企业必须执行本实施细则,(二)其它各部门所属的旅游企业,经其主管部门和同
In order to promote tourism enterprises to strengthen management, correct accounting of operating costs, improve economic efficiency, to overcome the current weak foundation work, cost accounting and management is not uniform According to the State Council issued the “State-owned Enterprise Cost Management Regulations” (hereinafter referred to as the “Cost Ordinance ”), Combined with the actual situation of tourism enterprises, the Ministry of Finance and the National Tourism Administration, based on the investigation and study, formulated and promulgated the Detailed Implementation Rules for Cost Management of State-owned Tourism Enterprises (hereinafter referred to as the Detailed Rules for Implementation). Now the main content is briefly described as follows: First, the scope of the implementation of “Regulations” in the tourism business refers to one or two types of travel agencies: foreign-related hotels (hotels, restaurants, etc.): travel travel companies (teams) and travel service companies. According to the affiliation, the scope of implementation of the Regulations stipulates that: (1) Tourism agencies at all levels of Tourism, China Travel Service and its branches, China Youth Travel Service and its subordinate travel agencies must implement these Detailed Rules, (2) The tourism enterprises to which other departments belong belong to the same department