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为了规范电影、新闻出版企业的财务行为。有利于电影、新闻出版企业公平竞争,根据《企业财务通则》,财政部于1992年12月31日以(92)财文字第885号文印发了《电影新闻出版企业财务制度》。现将本制度与其他行业制度不同的,或本行业制度中新制度与原制度不同之处按各章顺序作一简要介绍。一、总则的主要内容(第1—5条)。1.本章与原制度的主要不同点在于适用范围:本制度适用于中华人民共和国境内的所有电影、新闻出版企业(不含洗印厂、印刷厂、新华书店及供销企业)和实行企业管理的电影制片、发行、放
In order to standardize the movie, press publishing business financial behavior. In accordance with the General Rules for Corporate Finance, the Ministry of Finance of China issued the Financial System of Film and News and Publishing Enterprises on December 31, 1992 with (92) Cai Wen Zi No. 885. Now this system is different from other industry systems, or the difference between the new system and the original system in the system of the industry, according to the order of each chapter for a brief introduction. First, the general provisions of the main elements (Article 1-5). 1. The main difference between this chapter and the original system lies in the scope of application: This system is applicable to all movie and news publishing enterprises (excluding printing and dyeing plants, printing houses, Xinhua Bookstore and supply and marketing enterprises) and film for business administration in the territory of the People’s Republic of China Production, distribution, release