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最近,国有资产管理局、国家体改委、中国人民银行和国家税务总局对国有企业实行股份制作出新的规定。其主要内容是:(1)国有企业在转为股份制企业经营时,要清查企业财产,清理债权债务;对国家资产所有权界定和资产要进行评估,不得低估其价值,不许以任何方式将国有资产权转为其他股东所有。(2)凡属于国家所有的各种资金和基金,均不得转为股份制企业的公积金,为各股共有;不许将国有企业的名牌、畅销、高利产品转给股份制企业经营。(3)不得用国家资金和企业留成基
Recently, the State-owned Assets Management Bureau, the National Restructuring Commission, the People’s Bank of China, and the State Administration of Taxation have issued new regulations on the implementation of state-owned enterprises. Its main contents are: (1) When the state-owned enterprise is transformed into a joint-stock enterprise, it is required to conduct a thorough inventory of the company’s assets and to clean up its creditor’s rights and debts; to assess the ownership of the state’s assets and to evaluate the assets, the value of the state assets must not be underestimated, and state assets must not be used in any way. The right is transferred to other shareholders. (2) All kinds of funds and funds belonging to the state shall not be transferred to the common reserve fund of the joint-stock enterprises, which shall be common to all shares; the brand-name, best-selling, and high-profit products of the state-owned enterprises shall not be transferred to the joint-stock enterprises. (3) No use of state funds and corporate retention funds