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根据「山西省地方国营企业一九五四年度财务管理工作的具体规定」对缴款拨款的处理手续是: 收入方面基层企业应照核定应缴数至迟于月终后三日内照计划数上缴其主管企业部门「结算户」,月终后八日内由主管部门列表(预算缴款执行情况月报表,式附后)与财政厅结算,转省地方金库,作为预算收入。支出方面基本建设资金由财政厅照计划结合交通银行之用款情况拨付。补充流动资金之不足,弥补计划亏损,技术组织措施费,新产品试制费,零星固定资产购置费,企业奖励基金等之拨付(预算拨款部分)由财政厅照计划拨付主管企业部门转其所属单位支用,具体处理手续如下:
According to the “specific provisions of local state-owned enterprises in 1954 in Shanxi Province,” the disbursement of funds for the handling procedures are: the income of grassroots enterprises in accordance with the approved amount should be due within three days after the end of the month according to the number of plans to pay In charge of the enterprise department “settlement account”, within eight days after the end of the month by the competent department list (monthly report on the performance of the budgetary contribution, attached) with the Department of Finance settlement, turn provincial provincial treasury, as the budget revenue. Capital expenditures for expenditures are appropriated by the Department of Finance in accordance with the plan for the use of Bank of Communications. Supplementary working capital to make up for the loss, the cost of technical organization measures, trial production of new products, sporadic acquisition of fixed assets, corporate incentive fund, etc. (budget allocation part) by the Department of Finance allocated according to the plan in charge of the corporate sector to its subordinate units Support, the specific processing procedures are as follows: