财政部颁发“关于国营企业兴办集体企业若干财务管理的规定”后,江西省财政厅又作了补充规定。我们在听取了太和、永丰、吉水、莲花等五个县商业企业的意见时,认为这些规定,管得过死,放得不够,不利于促进集体所有制企业健康发展。例如财政部规定国营企业交集体企业经销的产品,必须符合国家规定的集体企业经营范围的,不得将重要生产资料的供应和紧缺的耐用消费品的批发业务,划归集体企业经营,更不得将高利产品交给集体企业经营。对江西省的补充规定,主要有两方面意见:一是根据国营企业现行制度规定,对以前年度亏损是 After the Ministry of Finance issued the “Regulations on the State-owned Enterprises to Establish Certain Financial Management of Collective Enterprises”, Jiangxi Provincial Department of Finance also made additional provisions. When we heard the opinions of commercial enterprises in five counties like Taihe, Yongfeng, Jishui and Lianhua, we thought that these regulations were too dead and not enough to promote the healthy development of the enterprises under collective ownership. For example, the Ministry of Finance stipulates that the products sold by state-owned enterprises should be classified as collective-owned enterprises without the supply of important means of production and the wholesale business of scarce durable goods that are subject to the business scope of collective enterprises as prescribed by the state, Products to the collective business. The supplementary provisions of Jiangxi Province, there are two main views: First, according to the provisions of the existing state-owned enterprise system, the loss for the previous year is