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为了适应建立现代企业制度的需要,促进国有经济结构调整,规范企业在公司制改建中有关国有资本与财务处理的行为,根据《中华人民共和国公司法》、《财政部关于印发〈企业国有资本与财务管理暂行办法〉的通知》 (财企[2001]325号)以及国家其他有关法律、行政法规的规定,我们制定了《企业公司制改建有关国有资本管理与财务处理的暂行规定》。现发给你们,请遵照执行。执行中有何问题,请及时向我部反映。附件:企业公司制改建有关国有资本管理与财务处理的暂行规定中华人民共和国财政部二○○二年七月二十七日财企[2002]313号
In order to meet the need of establishing a modern enterprise system, promote the readjustment of the state-owned economy and standardize the state-owned capital and financial handling of enterprises in the reorganization of the company system, according to the Company Law of the People's Republic of China, Interim Measures for Financial Management> (Cai Qi [2001] No.325) and other relevant laws and administrative regulations of the state, we formulated the Interim Provisions on the Administration and Financial Processing of State-owned Assets for the Reorganization of Enterprise Companies. Now to you, please follow the implementation. What are the problems in implementation, please promptly report to our department. Annex: Interim Provisions on the Reconstruction of Enterprise Company System Related to the Management and Financial Treatment of State-owned Capital Ministry of Finance of the People's Republic of China July 27, 2002 Cai Qi [2002] No. 313