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为了缓解国有工业企业流动资本紧张的矛盾,推动企业建立健全流动资本的补充机制,经国务院同意.决定对上海、天津等实行“优化资本结构”试点的18个城市的国有工业企业(包括所在城市行政区内的中央企业)补充流动资本。现就有关问题通知如下:一、建立企业自补流动资本制度。企业要严格按照“优化资本结构”试点方案的要求,在提取盈余公积金之前,将税后利润的一定比例用于补充流动资本。税后利润补充流动资本部分转作盈余公积金处理,并单独反映。
In order to ease the tension in the liquidity of state-owned industrial enterprises and promote the establishment of a supplementary mechanism for the establishment of a sound working capital, the State Council has agreed that the state-owned industrial enterprises in 18 cities (including the Shanghai, Tianjin, etc.) pilot projects of “optimized capital structure” (including The central enterprise in the administrative area of the city supplements the working capital. The relevant issues are hereby notified as follows: 1. Establishing a self-filled working capital system for enterprises. Enterprises must strictly follow the requirements of the “optimized capital structure” pilot program, and use a certain percentage of the after-tax profit to supplement the working capital before drawing up the surplus reserve fund. The after-tax profit supplements the working capital portion and transfers it to the surplus reserve fund, which is separately reflected.