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国务院国发[1998]23号文件规定,国家从1998年下半年开始停止住房实物分配,逐步实施住房分配货币化。为此,财政部2000年9月印发了《关于企业住房制度改革中有关财务处理问题的通知》(财企[2000]295号,适用于国有或国有控股的非金融企业,其他非金融企业可以参照执行,以下简称《通知》),规定:(1)从《通知》发布之日起,取消住房基金和住房周转金管理制度;(2)原住房周转金余额以及发给职工的一次性住房补贴,作调整企业年初未分配利润处理;(3)对原在住房周转金科目核算的各项收支纳入生产经
State Department [1998] No. 23 document stipulates that the state from the second half of 1998 to stop the physical distribution of housing, and gradually implement the monetization of housing distribution. To this end, the Ministry of Finance issued the Circular on Issues Related to Financial Management in the Reform of the Housing System of Enterprises (Cai Qi [2000] No. 295) in September 2000 and applied to state-owned or state-controlled non-financial enterprises. Other non-financial enterprises Refer to implementation, hereinafter referred to as the “Notice”), the provisions: (1) from the date of the “notice” to cancel the housing fund and housing management system for the revolving fund; (2) the original working capital balance and the one-time housing for workers Subsidies for the adjustment of undistributed profits at the beginning of the year; (3) the original accounts in the working capital account for the various income and expenditure included in the production by