第一条为适应建立现代企业制度的需要,促进国有经济结构调整,规范企业公司制改建中有关国有资本管理与财务处理行为,根据《中华人民共和国公司法》、《企业国有资本与财务管理暂行办法》以及国家其他有关法律、行政法规,制定本规定。第二条本规定所称公司制改建,是指国有企业经批准改建为有限责任公司(含国有独资公司)或者股份有限公司。本规定所称改建企业,是指经批准实行公司制改建的国有企业。本规定所称公司制企业,是指实行公司制改建以后依法 Article 1 In order to meet the need of establishing a modern enterprise system, it is necessary to promote the readjustment of the state-owned economy and regulate the management of state-owned capital and the financial handling in the reorganization of the enterprise system. According to the Company Law of the People's Republic of China, Measures "as well as other relevant laws and administrative regulations of the state and formulate these Provisions. Article 2 The reorganization of a company as mentioned in these Provisions refers to the reorganization of a state-owned enterprise into a limited liability company (including a wholly state-owned company) or a joint stock limited company upon approval. The rebuilt enterprises mentioned in these Provisions refer to the state-owned enterprises that have been approved to reform the company system. As referred to in these Provisions, a company-owned enterprise refers to the company that implements the company system after its reorganization according to law