核定国家资本金是财务会计制度改革中的一项重要内容。由于这项工作涉及国家、企业和个人三者间的利益关系,因此,必须格外认真细致。一、进行这项工作,一要严格执行《企业国有资产所有权界定的暂行规定》,按规定界定为国有资产的,均应核定为国家资本金。二要注意保持政策的连续性和统一性,不要因核定国家资本金引起企业、国家又一次讨价还 The verification of state capital is an important part of the reform of financial accounting system. Since this work involves the interests of the state, enterprises and individuals, it must be extremely careful and meticulous. I. To carry out this work, we must strictly implement the “Interim Provisions on the Definition of Enterprise Ownership of State-owned Assets” and if defined as state-owned assets according to the provisions, should be approved as state capital. Second, we must pay attention to maintaining the continuity of policies and unification, not because of the verification of state capital caused by enterprises, the state bargain again