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根据国家体改委、国家计委、财政部、国家国有资产管理局体改经[1989]38号文件的规定,为了促进国有资产的有效使用和合理流动,维护所有者的正当权益,现对国营企业(以下简称企业)兼并中的财务处理问题,作如下规定: 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。主管部门应会同财政部门根据企业的书面报告和会计
According to the stipulations of the National Development and Reform Commission, the State Development Planning Commission, the Ministry of Finance, and the State-Owned Assets Management Bureau’s Restructuring Reform Document No. 38 of [1989], in order to promote the effective use and reasonable flow of state-owned assets and maintain the legitimate rights and interests of the owners, The state-owned enterprises (hereinafter referred to as enterprises) are involved in the financial treatment of mergers and make the following stipulations: 1. Financial departments at all levels must conscientiously perform various financial management and supervision in the mergers and acquisitions of enterprises, and actively and steadily promote the development of enterprises’ mergers and acquisitions. perfect. 2. When an enterprise merges other enterprises, it shall submit a written report to the competent department, the financial department at the same level, and the state-owned assets management department. The competent authority shall work with the financial department in accordance with the company’s written report and accounting