财政部发布《‘优化资本结构’试点城市国有工业企业补充流动资本会计处理规定》有关省、自治区、直辖市、计划单列市财政厅（局），国务院有关部、委、局：根据财政部财工字［１９９５］１号《关于“优化资本结构”试点城市国有工业企业补充流动资本有关问题的通知》，现... Ministry of Finance promulgated the Provisions on Accounting Treatment for Supplementary Working Capital of State-owned Industrial Enterprises in Pilot Cities under Optimized Capital Structure The relevant departments, commissions and bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan under the Ministry of Finance Word [1995] No. 1 “on the” optimization of capital structure “pilot cities of state-owned industrial enterprises to add liquidity related issues notice”, now ...