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各中央企业:为加强国务院国有资产监督管理委员会(以下简称国资委)所出资企业(以下简称企业)财务监督,规范企业会计核算工作,全面、客观地反映企业财务状况、资产质量和经营成果,促进提高会计信息质量,根据《企业国有资产监督管理暂行条例》(国务院令第378号)和《中央企业财务决算报告管理办法》(国资委令第5号)等有关规定,现将2004年度企业财务决算工作有关事项通知如下:
All central enterprises: In order to strengthen the financial supervision of the enterprises funded by the State-owned Assets Supervision and Administration Commission of the State Council (hereinafter abbreviated as SASAC) and standardize the accounting work of enterprises, to comprehensively and objectively reflect the financial status, asset quality and operating results of the enterprises, To promote the improvement of accounting information quality, according to the “Provisional Regulations on the Supervision and Administration of State-owned Assets of Enterprises” (State Council Decree No. 378) and the “Administrative Measures on the Reporting of Final Accounts of Central Enterprises” (SASAC Decree No. 5) and other relevant regulations, the company will now be held in 2004. The relevant matters of the financial statement work are as follows: