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根据国家体改委、财政部、国家国有资产管理局体改经[1989]39号文件的规定,为了积极稳妥地推进国有小型企业产权的出售工作,维护所有者权益,现对出售国有小型企业(以下简称企业)产权中的财务处理问题,作如下规定: 一、企业购买其他企业产权时,应向主管部门,同级财政部门和国有资产管理部门提出书面报告。主管部门应会同财政部门根据企业的书面报告和会计报表,审查企业是否具有购买其他企业产权的能力。国有资产管理部门应根据企业的书面报告,并充分考虑主管部门会同财政部门提出的审查
According to the regulations of the National Economic Restructuring Commission, the Ministry of Finance, and the State-owned Assets Regulatory Authority’s Restructuring Reform Document [1989]39, in order to actively and steadily promote the sale of state-owned small- The following issues are stipulated in the financial treatment of property rights (hereinafter abbreviated as “the enterprise”): 1. When an enterprise purchases property rights of other enterprises, it shall submit a written report to the competent department, the financial department at the same level, and the state-owned assets management department. The competent authority shall, together with the financial department, examine whether the company has the ability to purchase property rights of other companies based on the company’s written reports and accounting statements. The state-owned assets management department shall, in accordance with the written report of the enterprise, fully consider the review submitted by the competent authority in conjunction with the financial department.