论文部分内容阅读
根据国务院[1991]国发35号《关于严格控制企业继续生产积压产品的通知》中对少数企业实行关、停、并、转的精神,现就有关国营关、停企业的财务处理问题,作如下规定: 一、各级财政部门要积极参与做好关、停企业的试点工作,加强关、停企业的财务管理和监督。二、关停企业对所有财产物资,包括厂房、建筑物、机器设备、原材料、燃料、成品、半成品、库存商品、委托外单位代销商品、在制品、低值易耗品、备品、备件、其他材料物资以及银行存款、现金等,都应当进行彻底清查盘点,
According to the State Council’s [1991] Guofa No. 35 “Strictly Controlling the Continued Production of Backlog Products by Enterprises” in the spirit of shutting down, suspending, reconciling and transferring a small number of enterprises, it is now proceeding on the financial treatment of state-owned enterprises. The following provisions: First, the financial departments at all levels should actively participate in the pilot work for the closure and suspension of enterprises, and strengthen the financial management and supervision of the enterprises. 2. Shut down all property and materials of the company, including factories, buildings, machinery and equipment, raw materials, fuels, finished products, semi-finished products, inventories, entrusted units, consignment products, work in progress, low-value consumables, spare parts, spare parts, and other items. Material materials, bank deposits, cash, etc. should be thoroughly checked.