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一、国营工业企业年度汇总会计报表问题解答1989年9月14日至19日,财政部在无锡市召开了1989年国营工业企业年度决算布置会。根据会议上各地代表提出的比较集中的几个问题,我们写了这个解答,供汇编决算时参考。问:兼并(或出售,下同)企业的主管部门怎样汇编这类企业的报表?答:根据国家体改委、国家计委、财政部、国家国有资产管理局体改经(1989)38号《关于企业兼并的暂行办法》和国家体改委、财政部、国家国有资产管理局体改经(1989)39号《关于出售国有小型企业产权的暂行办法》以及财政部(89)财工字第131号和(89)财工字第134号文件有关兼并和出售企业的财务
I. Summary of State-owned Industrial Enterprises’ Annual Summary Accounting Statements From September 14 to September 1989, the Ministry of Finance held the annual finalization of state-owned industrial enterprises in 1989 in Wuxi. According to a few questions put forward by representatives from all walks of life at the meeting, we wrote this answer for reference when compiling final accounts. Q: How do the competent departments of the enterprises that merge (or sell, the same below) compile such reports? A: According to the State Economic Restructuring Committee, the State Development Planning Commission, the Ministry of Finance, the State Administration of Industry and Information Technology (1989) No. 38 “Provisional Measures on Merger of Enterprises” and the Interim Measures of the State Economic Restructuring Commission, the Ministry of Finance, the State Administration of Industry and Commerce (1989) No. 39 on Sale of State-owned Small Enterprises Property Rights and the Ministry of Finance (89) No. 131 and (89) FinTech Document No. 134 relating to the financial affairs of mergers and acquisitions of enterprises