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为了积极稳妥地推进企业兼并工作,财政部制定了《关于国营企业兼并财务处理的暂行规定》,并于今年8月印发。该规定全文如下: 一、各级财政部门要认真做好企业兼并中的各项财务管理和监督工作,积极稳妥地推进企业兼并的发展和不断完善。二、企业兼并其他企业时,应向主管部门、同级财政部门和国有资产管理部门提出书面报告。三管部门应会同财政部门根据企业的书面报告和会计报表,审查企业是否具有兼并其他企业的能力。国有资产管理部门应根据企业的书面报告,并充分考虑主管部门会同财政部门提出的审查意见,办理是否同意企业兼并其他企业的审批手续。
In order to actively and steadily promote the merger of enterprises, the Ministry of Finance formulated the Provisional Regulations on the Financial Treatment of State-owned Enterprises in M & A and was issued in August this year. The full text of the regulation is as follows: 1. The financial departments at all levels should conscientiously do their respective financial management and supervision in mergers and acquisitions and actively and steadily promote the development and continuous improvement of mergers and acquisitions. 2. When enterprises merge other enterprises, they shall submit a written report to the competent department, the financial department at the same level and the state-owned assets administration department. The three departments should, together with the financial department, review the enterprises’ ability to merge other enterprises on the basis of written reports and accounting statements of the enterprises. State-owned assets management department shall, in accordance with the written report of the enterprise, fully consider the examination opinions put forward by the competent departments in conjunction with the financial department, and handle whether to approve the examination and approval procedures of the merger of other enterprises.