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国营工业企业年度决算,是企业各项经济活动的综合反映,也是国家宏观调控和企业微观管理的重要依据,为了做好1989年决算的编审工作,特做如下规定:一、各级财政部门,要认真贯彻执行财政部颁发的《关于国营企业兼并财务处理的暂行规定》和《关于出售国有小型企业产权财务处理的暂行规定》。做好企业兼并或出售产权的审批工作,防止被兼并或被出售企业的财产流失。企业兼并或购买其他企业时,应坚持有偿原则,按照规定用留用利润、结余的更新改造基金、计划内用于投资的银行贷款等企业自行支配的资金兼并或购买其他企业产权。企业兼并或购买其他企业后,应如实按其资产和经营状况上报财政,不得转作预算外。
The annual accounts of state-owned industrial enterprises are a comprehensive reflection of various economic activities of enterprises and are also the important basis for the state’s macro-control and micro-management of enterprises. In order to make the compilation and examination of the final accounts of 1989, special provisions are made as follows: 1. Financial departments at all levels, It is necessary to conscientiously implement the Interim Provisions on the Financial Procurement of State-owned Enterprises Merged and the Interim Provisions on the Financial Processes of Sale of State-owned Small Enterprises’ Property Rights issued by the Ministry of Finance. Do a good job in the merger or sale of property rights examination and approval work to prevent the merger or sale of the property of the business loss. When enterprises merge or buy other enterprises, they should insist on the principle of compensation, use retained profits and balances in accordance with the provisions of the reform fund, the planned bank loans for investment and other enterprises at their own disposal of capital mergers or purchase of other corporate property rights. After the merger or purchase of other enterprises, enterprises should truthfully report their assets according to their assets and operating conditions, and may not switch to extrabudgetary projects.