Notice of the Ministry of Finance on Printing and Distributing the Format of the Accounting Statement of the Foreign Invested Enterprises and the Explanation on Preparation (2008)

财政部关于印发2008年度外商投资企业会计报表格式及编制说明的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2008] No. 434

Promulgating Date: 12/20/2008

Effective Date: 12/20/2008

颁布机关: 财政部

文   号: 财企[2008]434号

颁布时间: 12/20/2008

实施时间: 12/20/2008

To the departments (bureaus) of finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan:

In order to ensure a well-done preparation of a financial statement by the nationwide foreign invested enterprises in the year of 2008,we have formulated the Format of 2008 Accounting Statement of the Foreign Invested Enterprises and the Explanation on Preparation(2008) in accordance with The Accounting Law of the People's Republic of China, the Regulation on Enterprise Financial Statements(Order No. 287 of the State Council, Accounting System for Enterprises, Enterprise Accounting Standards - Basic Standards(Order No.33 of Ministry of Finance),General Principles for Enterprise Finance(Order No.41 of Ministry of Finance)and other related financial rules and accounting principles. It is hereby distributed to you with notification of related matters as follows:

  各省、自治区、直辖市、计划单列市财政厅(局):

  为做好2008年度全国外商投资企业财务报告的编制工作,根据《中华人民共和国会计法》、《企业财务会计报告条例》(国务院令第287号)、《企业会计制度》、《企业会计准则—基本准则》(财政部令第33号)、《企业财务通则》(财政部令第41号)等有关财务规章和会计制度的规定,我们制定了“2008年度外商投资企业会计报表格式及编制说明”,现印发你们,并将有关事宜通知如下:

1. This package of the accounting statements provides the standard format of the annual accounting statement submitted to the financial authorities by the foreign invested enterprises. It shall be applicable to the foreign invested enterprise in China that is qualified as a legal person, conducts independent accounting and has the ability of preparing a complete accounting statement.

    一、本套报表为外商投资企业向财政部门报送的年终会计报表统一格式,适用于我国境内具有法人资格、独立核算、并能够编制完整会计报表的外商投资企业填报。

2. This package of the accounting statements consists of a cover, main table and supplementary table of pointers and shall be completed and submitted by the general, industrial and commercial enterprises. The accounting statement of financial type shall be distributed separately.

    二、本套报由报表封面、主表和补充指标表组成,由一般工商企业填报,金融类会计报表另行下发。

3. The accounting statement of the foreign invested enterprise shall be prepared based on the data from the real transactions and items and complete and accurate account books and records. It shall comply with the existing accounting policies of the State and be completed on the basis of a full inspection of the assets, verification of debts and obligations, correct accounting on the profit and loss, auditing in accordance with the law and other work of a year-end settlement. It shall contain the final result of the annual financial accounting from December 31, 2008 and other relevant data in conformity with the format and preparation explanations of this package of statements as well as other specific requirements. The data contained therein shall be true and complete and the work of recording, auditing and summarizing of the data shall be done according to the relevant provisions.

    三、外商投资企业会计报表编制工作,应当根据真实的交易、事项以及完整、准确的账簿记录等资料,依据现行的国家会计制度,在全面做好资产清查、核实债务和权益,正确结转损益、依法审计等年终决算工作基础上,按照本套报表格式和编制说明等具体要求,以2008年12月31日年终财务会计决算结果和其他有关资料填报,保证数据的真实性和完整性,并按规定认真组织好录入、审核、汇总等工作。

4. The departments (bureaus) in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan shall, in accordance with the related financial accounting regulations and the requirement of this Notice, properly specify the tasks and responsibilities in connection with the preparation and submission of the accounting statements and carry out careful organization and strict auditing to ensure the data of the statement are legal, true and complete.

    四、各省、自治区、直辖市、计划单列市财政厅(局)应根据财务会计相关法规制度规定及本通知要求,全面落实填报工作任务,明确分工,精心组织,严格审核,确保报表数据的真实、合法和完整。

5. Taking the preparation and submission of the accounting statement of foreign investment enterprises seriously

(1) The deadline of submission shall be July 31, 2009

(2) The submissions shall include the following: 

(a) The summarized 2008 Accounting Statement of the Foreign Invested Enterprises and the Explanation on Preparation shall be bound into a volume with a cover and the enterprise's seal affixed thereto.

(b) The summary and the computer data of all basic-level enterprises, summarized electronic documents of the explanation on preparation the Accounting Statement of the Foreign Invested Enterprises, with the computer data and electronic documents complying with the requirements of the Ministry of Finance for data processing software and the parameters. The parameters of the accounting statement software can be downloaded from the website of the Ministry of Finance or the parameter downloads site of www.jiuqi.com.cn.

(c) The comprehensive analysis and the work summary resulting from the compilation of financial situations of the foreign invested enterprises shall include the information on the enterprises' production and operation, their summary of the accounting statement, the problems that exist in the enterprise's financial management, the operation of the local foreign invested enterprises, and problems with or suggestions for the joint annual review for foreign invested enterprise and final settlement. 

(3) Monetary Unit: RMB shall be the recording currency. The summarized accounting statement of the foreign invested enterprise submitted by the finance departments (bureaus) in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan shall take 10,000 Yuan as the monetary unit (Generated automatically by the Computer) and all the computer data shall take Yuan as the monetary unit.

For any problem during the process of preparation and the submission of the accounting statement, the local financial authorities are requested to contact the Department of Enterprises of the Ministry of Finance.

Annex:

1. Accounting Statement of the Foreign Invested Enterprises (2008)

2. The Explanation on Preparation of Accounting Statement of the Foreign Invested Enterprises (2008)

Ministry of Finance

December 20, 2008

    五、认真做好外商投资企业会计报表上报工作。

  （一）上报时间为2009年7月31日前。

  （二）上报内容包括:

  1.2008年度汇总的外商投资企业会计报表、编制说明，加具封面、装订成册并加盖本单位公章。

  2.汇总和全部基层企业分户计算机数据、汇总的外商投资企业会计报表编制说明电子文档，计算机数据和电子文档应符合财政部统一要求的数据处理软件和参数的要求，报表软件参数，请到财政部网站或者www.jiuqi.com.cn参数下载区中下载。

  3.汇编外商投资企业财务情况所作的综合分析及工作总结，应包括企业投产经营情况、报表汇总情况、企业财务管理存在的问题、当地外商投资企业经济运行情况，外资企业联合年检及决算工作中存在的问题及建议等。

  （三）金额单位:以人民币为记账本位币，各省、自治区、直辖市、计划单列市财政厅（局）上报财政部的汇总外商投资企业会计报表以“万元”为金额单位（计算机自动生成）;全部计算机数据以“元”为金额单位。

  各地方财政部门在报表编制和上报过程中，如发现问题，请及时与财政部企业司联系。

  附件:

  1.2008年度外商投资企业会计报表

  2.2008年度外商投资企业会计报表编制说明

  财政部

  二○○八年十二月二十日

Annex 1:

Accounting Statement of the Foreign Invested Enterprises (2008) (Omitted)

  附件1：

2008年度外商投资企业会计报表

编制单位＿＿＿＿＿＿＿＿＿＿＿＿

企业负责人＿＿＿＿＿＿　会计机构负责人＿＿＿＿＿＿制表人　＿＿＿＿＿＿＿＿

  企业类别： 1、合资 2、独资 3、合作  □     外方投资者国别和地区             

  企业形式：产品出口型企业 1、是2、否 □  先进技术企业 1、是 2、 否 □  股份制企业 1、是2、 否 □       

  企业状况： 1、已投产（经营）企业  2、已批准未投产企业  3、清算企业  4、撤销企业   □       

  组织机构代码       ，企业所在地区          

  管理级次： 1、中央级  2、省市级、 3、区县级    □   

  企业初始设立方式： 1、新设 2、并购、 3母公司海外上市 4、其他 □

  企业成立年份：＿＿＿＿＿＿年； 所属行业：＿＿＿＿＿＿＿＿＿＿＿＿＿＿

  报表编制日期：＿＿＿＿年＿＿月＿＿日； 单位地址：＿＿＿＿＿＿＿＿＿＿＿＿＿＿

  联系电话：＿＿＿＿＿＿＿； 邮政编码：＿＿＿＿＿＿＿

中华人民共和国财政部印制

Annex 2:

The Explanation on Preparation of Accounting Statement of the Foreign Invested Enterprises (2008) (Omitted)

  附件2：

  2008年度外商投资企业会计报表编制说明