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国家国有资产管理局、国家体改委、财政部、中国人民银行,国家税务局以国资综发(1991)21号文发出“关于在股份制试点中加强维护国有资产权益的通知”,现摘要如下: 一、国营企业转变为股份经营时,要清查企业财产,清理债权债务,按照有关规定进行国有资产所有权界定和资产评估,并由国有资产管理部门核定企业占用的经营性国有资产价值总量,作为国家对股份制企业的出资,据此核定国家在该股份制企业全部股东出资中的份额。国营企业中的国家资金和企业留用基金(包括生产发展基金,后备基金、风险抵押金等)、用实现利润或减免税金归还贷款的资金,
State-owned Assets Administration Bureau, National Restructuring Commission, Ministry of Finance, People’s Bank of China and State Administration of Taxation issued the “Circular on Strengthening the Maintenance of State-owned Assets Rights and Interests in Joint-stock Pilot Projects” in State-owned Assets Comprehensive Development (1991) No. 21 document. The summary is as follows: 1. When the state-owned enterprise is transformed into a shareholding operation, it is required to inspect its assets, clear its debts and debts, carry out the definition of ownership of state-owned assets and assess assets in accordance with relevant regulations, and the state-owned assets management department shall verify the total value of the state-owned assets occupied by the enterprise. As the state’s contribution to joint-stock companies, the country’s share of the shareholder’s investment in the joint-stock company is verified accordingly. State funds and corporate retention funds (including production development funds, back-up funds, risk deposits, etc.) in state-owned enterprises, and funds that are used to repay loans with profits or tax reductions,