财政部对国家出资企业在改制、产权转让、合并、分立、托管等方式实施重组过程中,有关离退休职工安置费用财务管理问题做出规定,其要点问答如下。问:对离退休人员和内退人员有关费用由谁承担问题有何规定?答:企业重组过程中涉及的离退休人员和内退人员有关费用, The Ministry of Finance makes regulations on the financial management of retired employees’ resettlement costs in the process of reorganization of State-funded enterprises during restructuring, property rights transfer, merger, division, and custody. The main points are as follows. Q: What are the rules concerning the issue of who will bear the costs of retirees and internally retired personnel? A: The relevant costs of retirees and internally retired personnel involved in the reorganization of enterprises,