论文部分内容阅读
第一条为了适应建立现代企业制度的需要,积极稳妥地推进国有企业公司制改建工作,规范国有企业公司制改建中的财务行为,维护公司改建过程中各方的合法权益,依据《中华人民共和国公司法》、《企业财务通则以及国家其他有关法规,制定本规定。第二条国有企业(以下简称“企业)按照《中华人民共和国公司法》规定的程序,经批准改建为有限责任公司(包括国有独资公司)和股份有限公司的,执行本规定。第三条企业实行公司制改建,可以采取整体改建、分立式改建和合并式改建。第四条企业实行公司制改建,应坚持政企职责分开,有利于促进企业转换经营机制,优化资源配置和企业组织机构,提高经济效益,保障国有资产保值增值。
Article 1 In order to meet the need of establishing a modern enterprise system, it is necessary to actively and steadily promote the reorganization of the company system of state-owned enterprises, standardize the financial behavior in the reorganization of the state-owned enterprises, and safeguard the legitimate rights and interests of all parties involved in the reorganization of the company. According to the ” Company Law “,” General Rules for Corporate Finance and other relevant laws and regulations of the country. Article 2 These Provisions shall be implemented by state-owned enterprises (hereinafter referred to as “enterprises”), which have been approved as converted into limited liability companies (including wholly state-owned companies) and joint stock limited companies in accordance with the procedures set forth in the “Company Law of the People’s Republic of China.” Article 3 Article 4 Enterprises implementing the reorganization of the company system should adhere to the separation of duties and responsibilities of the government and enterprises, which is conducive to promoting the transformation of the business operation mechanism of enterprises and optimizing the allocation of resources and the organization of enterprises Institutions, improve economic efficiency, protect the value of state-owned assets.