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为了规范施工企业的会计核算,提高施工企业会计信息质量,根据《中华人民共和国会计法》、《企业财务会计报告条例》、《企业会计制度》以及国家有关法律、法规,结合施工企业的实际情况,财政部于2003年9月25日以财会(2003)27号文件发布了《施工企业会计核算办法》,规定中华人民?
In order to standardize the accounting of construction enterprises and improve the quality of accounting information in construction enterprises, according to the “Accounting Law of the People’s Republic of China”, “Regulations on Financial and Accounting Reports”, “Accounting System for Business Enterprises” and relevant laws and regulations of the state, combined with the actual situation of construction enterprises On September 25, 2003, the Ministry of Finance issued the Accounting Measures for Construction Enterprises with the document Cai Yu (2003) No. 27 on September 25, 2003 to stipulate the Chinese people?