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区直有关部门,各地、市、县财政局,防城港区财政局:为了贯彻落实《企业财务通则》和分行业的企业财务制度,做好新老制度的衔接转换工作,现根据财政部(93)财工字第199号“关于贯彻实施新的企业财务制度有关政策衔接问题的通知”的精神,结合我区的具体情况,现就我区国有企业执行新的企业财务制度有关政策衔接问题通知如下:一、关于企业现有各项资金的处理企业固定基金(扣除待转已完工程支出)、流动基金、专用基金中的更新改造资金以及国家专项拔款中的挖潜更新改造拨款余额作为国家资本金。企业接受其他单位投入的资金,作为法人资本金。企业工资基金和职工福利基金余额转作流动负债。
In order to implement the “General Rules for Corporate Finance” and the corporate financial system of different industries, the relevant departments of all levels, regions, cities and counties, and the Finance Bureau of Fangchenggang District are well prepared to coordinate the conversion between the old and new systems. According to the report of the Ministry of Finance ) Financial Times word No. 199 “on the implementation of the new corporate financial system convergence of relevant policies,” the spirit of the combination of the specific circumstances of our region, is now on the state-owned enterprises in our region to implement the new corporate financial system related to the convergence of the policy notice As follows: First, on the enterprise’s existing funds to deal with corporate fixed funds (to be completed pending completion of the project expenditures), liquid funds, special funds in the renovation of funds and special funds in the country’s tapping the potential for updating and transformation as a national balance Capital. Enterprises to accept the funds invested by other units, as corporate capital. The balance of enterprise wage fund and employee benefit fund shall be converted into current liabilities.