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1988年10月24日财政部、商业部以(88)商财联字第12号文发出了《国营商业企业推行承包经营责任制有关会计处理的规定》,《规定》全文如下:根据国务院发布的《全民所有制工业企业承包经营责任制暂行条例》和财政部(88)财工字第162号文件、财政部(88)财商字第293号通知印发的《全民所有制商业企业推行承包经营责任制有关财务问题的补充规定》,对实行承包经营责任制的国营商业企业(包括批发、零售企业、商办工业、饮食服务、农牧、储运等各类企业)有关会计处理问题,作如下规定。
On October 24, 1988, the Ministry of Finance and the Ministry of Commerce issued the “Provisions on the Accounting Treatment of the State-owned Commercial Enterprises in Implementing the Liability System for Contracting Management” with (88) Shang Cai Lian Zi No.12, the full text of which is as follows: According to the State Council’s Provisional Regulations on Contracting Management Responsibility System of State-Owned Property-owned Enterprises and Ministry of Finance (88) Fortune Labor Document No. 162 and Ministry of Finance (88) CFO No. 293 Notice issued by the Ministry of Finance of the People’s Republic of China on the Implementation of Contractual Management Responsibility Supplementary Provisions on Financial Issues ", the accounting treatment of state-owned commercial enterprises (including wholesalers, retailers, commercial and industrial establishments, catering services, agriculture and animal husbandry, storage and transportation, etc.) that implement the system of contractual management responsibility is as follows Provisions.