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为了贯彻落实《企业财务通则》和《金融保险企业财务制度》,做好新老财务制度的衔接转换工作,现就国有金融保险企业执行新的企业财务制度有关政策衔接问题通知如下: 一、关于国家资本金的核定问题国家专业银行的国家信贷基金、固定基金和更新改造资金余额核定为银行的国家资本金;中国人民保险公司的保险总准备金、固定基金和更新改造资金余额核定为保险公司的国家资本金;其他国有金融保险企业的国家信贷基金(保险总准备金或资本金)、固定基金和更新改造资金余额核定为国家资本金。国有企业实施新制度以前通过利润分配转增的信贷基金(保险总准备金或资本金)作增加国家资本金处理。国家各银行和中国人民保险公司过去经国务院或财政部批准以信贷基金(保险总准备金)垫付购置的电子设备,以1993年6月30日为准,其尚未用设备折旧基金归还的部分,不再以设备折旧款归还,改按新制度执行。
In order to implement the “General Rules for Corporate Finance” and the “Financial System of Financial and Insurance Enterprises” and make good the cohesion and conversion work between the old and new financial systems, we hereby notify you of the following as the convergence of relevant policies on the implementation of the new corporate financial system by state-owned financial insurance companies: The issue of the verification of national capital The national credit funds, fixed funds and renovation and reconstruction funds of the national specialized banks were approved as the state capital of the bank. PICC’s total insurance reserves, fixed funds and renovation and reconstruction funds were approved as insurance companies ; The state credit funds of other state-owned financial and insurance enterprises (total insurance reserves or capital funds), the balance of fixed funds and renovation funds are approved as state capital. In the past, the implementation of the new system by state-owned enterprises had increased the national capital treatment through the transfer of credit funds (total insurance reserves or capital funds) for profit distribution. In the past, all the national banks and the People’s Insurance Company of China approved the approval of the State Council or the Ministry of Finance for the purchase of electronic equipment advanced with a credit fund (total insurance reserve) as of June 30, 1993, which has not been returned by the equipment depreciation fund, No longer depreciation of equipment to return, change the implementation of the new system.