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财政部最近提出了整顿企业财务的六条验收标准。一、有健全的财务会计机构和必要的财会人员,并在大中型企业实行总会计师领导下的财务责任制; 二、有实行全面经济核算所必需的基础工作,包括计量验收、原始记录、会计凭证、定额管理、帐簿设置和财务成本计划及会计报表,确保各项数字准确可靠,如实反映经营活动情况,并定期进行企业的经营活动分析; 三、严格执行国家规定的各项制度和财经纪律。基本折旧和其他专项基金的提取、成本开支和奖金
The Ministry of Finance recently proposed six acceptance criteria for rectifying corporate finances. First, there are sound financial and accounting organizations and necessary accounting personnel, and in the large and medium-sized enterprises to implement the financial responsibility system under the leadership of the chief accountant; Second, there are basic work necessary for the implementation of comprehensive economic accounting, including measurement and acceptance, original records, accounting Voucher, quota management, book setting and financial cost planning and accounting statements ensure that all figures are accurate and reliable, faithfully reflect the business activities, and conduct regular analysis of business activities of the company; 3. Strictly implement various regulations and financial policies stipulated by the state. discipline. Fundamental depreciation and other special funds withdrawals, costs and bonuses