财政部发布了《企业兼并有关财务问题的暂行规定》，对国有企业兼并或被兼并的财务处理问题作出规定，主要内容如下：在被兼并企业资产与债务基本等价的情况下，如兼并方企业承担被兼并企业债务的，经批准，可以采取划转方式取得被兼并企业的资产。在财务清查和资产评估中，被 The Ministry of Finance issued the Interim Provisions on the Financial Problems of Enterprise Merger and stipulated the financial handling issues of mergers and acquisitions of state-owned enterprises. The main contents are as follows: In case the assets and liabilities of the merged enterprise are basically equivalent, if the merging party If the enterprise undertakes the debts of the merged enterprise, the enterprise may adopt the transfer method to acquire the assets of the merged enterprise upon approval. In the financial inventory and asset evaluation, was