国家国有资产管理局、国家体改委、财政部、中国人民银行、国家税务局对国有企业实行股份制时,其国有资产的管理问题,作出如下一些规定: (1) 国有企业转变为股份经营时,要清理财产、清理债权、债务,进行国有资产所有权界定和评估。不得以任何方式将国有资产产权转变为其他股东所有。 (2) 国有企业不得用国家资金和企业留用基金,实现利润或减免税金归还贷款的资金, When the State-owned Assets Management Bureau, the National Restructuring Commission, the Ministry of Finance, the People’s Bank of China, and the State Administration of Taxation implemented the joint-stock system for state-owned enterprises, the state-owned assets management issues were as follows: (1) When the state-owned enterprises were transformed into shareholding enterprises It is necessary to clean up property, clean up creditor’s rights and debts, and define and evaluate the ownership of state-owned assets. The property rights of state-owned assets may not be transformed into ownership by other shareholders in any way. (2) State-owned enterprises must not use state funds and corporate retained funds to realize profits or tax reductions to repay loans.