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为了促使国营企业兴办的集体所有制企业健康发展,最近财政部以(86)财工字第153号文颁发《关于国营企业兴办集体企业若干财务问题的规定》。全文如下:一、国营企业兴办的集体企业是社会主义的经济实体。在国营企业和集体企业之间必须坚持区别两种不同的所有制,实行自主经营、独立核算、照章纳税、自负盈亏的原则。禁止以任何手段将国营企业或者国营企业的一部分下属单位转为集体所有,挖走国家财产和财政收入。
In order to promote the healthy development of collectively-owned enterprises run by state-owned enterprises, the Ministry of Finance recently issued the “Provisions Concerning the Financial Problems of State-owned Enterprises in Setting Up Collective Enterprises” by (86) Cai Zi Zi No.153. The full text is as follows: I. Collective enterprises run by State-owned enterprises are socialist economic entities. Between state-owned enterprises and collective enterprises, we must insist on differentiating between two different ownership systems and implementing the principle of operating independently, accounting independently, paying taxes on their own accord, and assuming their own profits and losses. It is forbidden to convert state-owned enterprises or some units under state-owned enterprises into collective ownership by any means and to take away state property and fiscal revenue.