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财政部1989年12月31日以(89)财工字第503号文印发经国务院全国清理整顿公司领导小组审查同意的《关于全民所有制公司财务管理的规定》。《规定》全文如下。为了贯彻落实中共中央、国务院《关于清理整顿公司的决定》和《关于进一步清理整顿公司的决定》,加强全民所有制公司的财务管理和会计核算工作,现作以下规定: 一、凡是按照中共中央、国务院《关于清理整顿公司的决定》和《关于进一步清理整顿公司的决定》的精神清理整顿后,经国家批准允许继续开办并业已经工商行政管理部门重新年检登记注册的全民所有制公司和新开办
On December 31, 1989, the Ministry of Finance published the “Regulations on the Financial Management of State-Owned Enterprises” as approved by the leading group of the State Clearing House and State Clearing and Leasing Group under the pretext of (89) Cai Gong Zi No. 503. The full text of the Provisions is as follows. In order to implement the CPC Central Committee and the State Council’s “Decision on Clean-up and Rectification of Corporations” and the “Decision on Further Clean-up and Rectification of Corporations,” and to strengthen the financial management and accounting of the companies owned by the whole people, the following provisions are hereby formulated: After the State Council has “cleaned up and reorganized the company’s decision” and “the spirit of the decision on further cleaning up and reorganizing the company” has been rectified and rectified, the state-owned and publicly-owned enterprises that are allowed to continue and have been re-examined by the administrative authorities for industry and commerce for anew and newly started