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根据国务院批转国家工商行政管理局《关于公司年检和重新登记注册若干问题意见的通知》和财政部关于《清理整顿公司财务的规定》,1989年2月24日财政部以(89)财法字第012号文发出《关于财政部门对公司出具财务脱钩、挂钩及实有资金审定证明有关事项的通知》,内容如下:一、凡经各级清理整顿公司办公室审查同意保留的公司,均由公司主办机关在办理公司与机关行政财务彻底脱钩手续后,及时向清理整顿公司办公室、财政部门和公司主管部门报告。然后,由公司主管部门统一向财政部门办理财务挂钩手续,核实资产,履行财务登记,明确财务隶属关系。二、凡清理整顿前已纳入预算管理的公司,财政部门可根据审批过的公司年度决算报表和“公司财务脱钩、挂钩及实有资金审定情况表”出具公司的财务脱钩、挂钩证明和实有资金证明。
According to the Circular of the State Council on Approving the Opinions of the State Administration for Industry and Commerce on Some Issues Concerning the Annual Inspection and Re-registration of the Company and the Notice of the Ministry of Finance on “Cleaning up and Rectifying the Corporate Finance”, the Ministry of Finance, on February 24, 1989, Word No. 012 issued “on the financial department of the company issued by the financial decoupling, pegging and certification of actual funds to verify the relevant matters notice,” as follows: First, where the clean-up and reorganization of the company office review agreed to retain the company by After handling the complete decoupling of the administrative and financial affairs of the company and the administrative organ, the sponsoring organ of the company promptly reports to the company office, financial department and the competent department of the company for rectification and reorganization. Then, the competent department of the company shall unite with the financial department to handle the financial linked procedures, verify the assets, fulfill the financial registration and clarify the financial affiliation. 2. Any company or financial department that has been incorporated into budget management before the liquidation and reorganization may issue a certificate of financial decoupling and hooking of the company according to the examined and approved annual statement of accounts and the “Company’s financial decoupling, linking and actual capital verification” Actual proof of funds.