论文部分内容阅读
为了贯彻执行国务院发布的《国营企业成本管理条例》,加强国营施工企业的成本核算工作,促进企业降低成本,提高经济效益,最近,财政部制订了《国营施工企业成本核算办法》,自1988年1月1日起执行。这个办法适用于各级主管部门所属国营建筑公司、安装公司、住宅公司、房修公司、市政公司和机械施工公司等施工企业。集体所有制施工企业可以参照执行。现将办法全文刊登如下:
In order to implement the Regulations on the Cost Management of State-owned Enterprises promulgated by the State Council, strengthen the cost accounting of state-owned construction enterprises, and promote the enterprises to reduce costs and increase economic benefits, the Ministry of Finance recently formulated the Measures for the Cost Accounting of State-owned Construction Enterprises since 1988 January 1 from the implementation. This approach applies to state-owned construction companies, installation companies, residential companies, housing repair companies, municipal companies and construction machinery companies and other construction enterprises affiliated to the competent departments at all levels. Collective ownership of construction enterprises can refer to the implementation. The full text is now published as follows: