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为贯彻中共中央、国务院《关于清理整顿公司的决定》(以下简称《决定》),1989年2月10日财政部以(89)财法字第009号文发出《清理整顿公司财务的规定》,对清理整顿公司的财务问题作了如下规定:一、凡依照《决定》进行清理整顿的公司及其主办机关(包括各级党的机关、国家权力机关、行政机关、审判机关、检察机关,下同)和行业归口管理的主管部门,均执行本规定。二、清理整顿公司财务的工作,包括对公司财产的盘点、核查登记和债权债务的清理等,由公司主办机关负责。清理整顿公司财务的情况和问题,应按照隶属关系,及时向财政部门报告,并抄报有关部门和单位。各级财政、税务部门要参加清理整顿公司财务的工作,并加强检查和监督,负责有关工作的落实。
In order to carry out the Decision of the CPC Central Committee and the State Council on the Clean-up and Rectification of Corporations (the “Decision”), the Ministry of Finance issued the “Provisions on Liquidation and Rectification of the Company’s Finances” by (89) CaiFanZi No. 009 on February 10, 1989, , Made the following provisions on the financial problems of rectifying and rectifying the company: 1. Where a company that has been sorted out and rectified according to the “Decision” and its host institutions (including the organs of the Party, the organs of state power, the administrative organs, the judicial organs, the procuratorial organs, The same below) and the competent department in charge of the administration of industry all implement these Provisions. Second, clean up and rectify the company’s financial work, including the inventory of the company’s assets, verification of registration and debt and debt cleanup, etc., by the company responsible for the organization. To clean up and rectify the situation and problems of the financial affairs of the company, it shall promptly report to the financial department and make a copy to the relevant departments and units in accordance with its affiliation. Financial and tax departments at all levels should take part in the work of rectifying the financial affairs of the company, strengthen inspection and supervision and take charge of the implementation of relevant work.