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为促进企业租赁经营的发展,增强企业活力,提高经济效益,实行所有权与经营权分离,根据国务院发布的《全民所有制小型工业企业租赁经营暂行条例》,对有关财务处理问题,规定如下: 一、财政部门是代表国家行使全民所有制小型工业企业(以下简称企业)出租权的出租方主要成员,并负责做好租赁经营企业的各项财务管理和监督工作。二、小型工业企业的划分标准,按照国务院1984年9月18日批转财政部《国营企业第二步利改税试行办法》的规定确定。
In order to promote the development of enterprise leasing business, enhance the vitality of enterprises and increase economic benefits, the separation of ownership and management rights shall be stipulated as follows according to the Provisional Regulations on Leasing Business of Small-scale Industrial Enterprises under the Ownership System promulgated by the State Council: The finance department is the principal member of the lessor who exercises the rental rights of the state-owned small-scale industrial enterprises (hereinafter referred to as the enterprises) on behalf of the state and is responsible for the financial management and supervision of the leasing enterprises. Second, the standard for the division of small-scale industrial enterprises shall be determined in accordance with the provisions of the State Council’s approval on September 18, 1984 for examination and approval of the Measures for the Trial Reform of the Second-step Reform of State-owned Enterprises on the Reform of State-owned Enterprises issued by the Ministry of Finance.