问:财政部在固定资产实行有偿调拨的通知中规定,有些固定资产经国家特殊批准可以无偿调拨,应当怎样理解? 答:企业无偿调拨固定资产,须经调出单位同意,企业主管部门审查批准,并报同级财政部门备案,其中按照设备管理权限属于中央主管部门管理的主要设备, Q: The Ministry of Finance stipulated in the Notice on the Implementation of Paid Realization of Fixed Assets that some fixed assets may be allocated at no-compensation by special state approval. How should they be understood? A: Enterprises that allocate fixed assets without compensation shall be subject to the approval of the unit dispatched and the examination and approval of the competent department of the enterprise , And reported to the financial department at the same level for the record, which in accordance with the equipment management authority belongs to the central government department management of major equipment,