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根据中财部「关于一九五○年度财政会计几个具体问题的规定」的精神,一九五○年度财政收支管理,系按收付实现制方法执行,因此五○年度有关财政收入部门(包括海关、盐务、税务、粮食及省属各专市财政部门)的收入结账与决算,均应遵照中财部规定精神办理。并作如下各规定:
According to the spirit of the Ministry of Finance on “Several Specific Issues Concerning Financial Accounting in 1950”, the administration of fiscal revenue and expenditure for the year 1950 was implemented on a cash basis. Therefore, the relevant department of revenue ( Including customs, salt, tax, food and provincial financial departments of the municipalities) the settlement of accounts and final accounts shall comply with the provisions of Ministry of Finance mentally hand. And the following provisions: