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根据《国务院关于加强企业内部债券管理的通知》的有关规定,财政部于4月5日以(89)财工字第113号文发出《关于国营企业发行内部债券有关财务处理问题的通知》,内容如下。一、国营企业发行内部债券,应符合国发[1989]21号文规定的条件,非生产性企业以及未完成国家债券任务的生产性企业不得发行内部债券。内部债券的期限最长不得超过一年,利率最高不得超过银行同期限居民定期储蓄利率的40%。
Pursuant to the relevant provisions of the “Notice of the State Council on Strengthening Management of Internal Bonds in the State Council”, the Ministry of Finance issued the Circular on Financial Issues Concerning the Issuance of Internal Bonds by State-owned Enterprises on April 5 by (89) Cai Gong Zi No. 113 The content is as follows. 1. The issuance of internal bonds by state-owned enterprises shall comply with the conditions stipulated in Guo Fa [1989] No. 21 and non-productive enterprises and productive enterprises that have not completed the tasks of national bonds shall not issue internal bonds. The maximum duration of internal bonds must not exceed one year, and the maximum interest rate must not exceed 40% of the resident’s periodic savings rate for the same period.