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今年3月29日国务院颁发了《关于库存机电产品的报废处理的规定》,对报废的范围、审批权限和报废的财务处理都作了明确规定。报废内容包括“凡粗制滥造……,不符合技术标准的”;“保管不善,严重锈损或超过规定存放期限不能再使用的;技术落后,耗能很高,效率很低,已被淘汰的等等”。其报废损失,“生产企业、工业交通部门的供销机构和物资部门,首先冲销本单位的自有流动资金,如自有流动资金冲销完还不够的,再冲减人民银行定额贷款,定额贷款不够时,再冲销超定额贷款……”。建国三十三年来,在历次清仓查库、清产核资中的报废损失也都是按这个原则冲销国家资金的。这是党和国家对企业干部的最大爱护和支持,
On March 29 this year, the State Council issued the “Regulations on the Disposal of Mechanical and Electrical Products in Inventory”, which clearly stipulates the extent of the scrapping, the authority for examination and approval, and the financial treatment for scrapping. The content of the scrap includes “anything blundered...inconsistent with technical standards”; “poor care, serious rust damage, or use beyond the prescribed shelf life; use of technology that is backward, high in energy consumption, low in efficiency, has been eliminated, etc. Wait”. With regard to its loss of retirement, “supply and marketing organizations and material departments of production enterprises and industrial transportation departments first offset the own liquidity of the unit, and if the liquidity offset of own-owned liquidity is not enough, it will reduce the fixed-rate loans of the People’s Bank and the fixed-lot loan will be insufficient. At that time, the over-quota loan was reversed...". In the thirty-three years since the founding of the People’s Republic of China, the retirement losses in the previous clearance inspections and the clearing of nuclear assets have also been used to write off state funds according to this principle. This is the greatest love and support of the party and the state for corporate cadres.