论文部分内容阅读
为保证第二期清产核资试点工作的顺利进行,现对国有企业清产核资有关固定资产重估报告和资金核实报告的审批程序及相关财务问题通知如下:一、关于固定资产重估报告的问题1.企业“资产价值重估工作报告”经主管部门清产核资机构审查合格后应按原国务院清产核资领导小组“关于印发《清产核资办法(扩大试点甩)》的通知”(国清[1993]78号)第二十七条的规定进行审批。中央企业的资产价值重估工作报告由驻各地的中企处负责审查,审查合格后,直接报财政部清产核资办公室审批确认,同时报财政部备案。2.固定资产重估后,其固定资产净值应按重
In order to ensure the smooth implementation of the second phase of the production and verification of nuclear assets, the notification and approval procedures and related financial issues for the revaluation report and verification report of the fixed assets of the state-owned enterprises shall be notified as follows: I. Report on the revaluation of fixed assets Question 1. Enterprise “assessment of asset value re-evaluation work report ” issued by the competent authority to clear production and auditing of nuclear assets should be based on the former State Council’s clean production and nuclear leading group “ issued notice. ”Article 27 of Guo Qing [1993] No. 78" is subject to examination and approval. The report on the reassessment of the assets value of the central enterprises shall be reviewed by the local enterprises in each locality. After passing the examination, they shall be directly submitted to the Ministry of Finance for verification of the verification of the capital assets and funds, and shall be filed with the Ministry of Finance for the record. 2. After the revaluation of fixed assets, the net value of its fixed assets should be