財(cái)政部關(guān)于國(guó)有企業(yè)公司制改建有關(guān)財(cái)務(wù)問(wèn)題的暫行規(guī)定
發(fā)布時(shí)間:2018-06-05 00:51
本文選題:公司制企業(yè) + 改建。 參考:《湖北審計(jì)》1995年06期
【摘要】:正 第一條為了適應(yīng)建立現(xiàn)代企業(yè)制度的需要,積極穩(wěn)妥地推進(jìn)國(guó)有企業(yè)公司制改建工作,規(guī)范國(guó)有企業(yè)公司制改建中的財(cái)務(wù)行為,維護(hù)公司改建過(guò)程中各方的合法權(quán)益,依據(jù)《中華人民共和國(guó)公司法》、《企業(yè)財(cái)務(wù)通則》以及國(guó)家其他有關(guān)法規(guī),制定本規(guī)定。第二條國(guó)有企業(yè)(以下簡(jiǎn)稱"企業(yè)")按照《中華人民共和國(guó)公司法》規(guī)定的程序,經(jīng)批準(zhǔn)改建為有限責(zé)任公司(包括國(guó)有獨(dú)資公司)和股份有限公司的,執(zhí)行本規(guī)定。第三條企業(yè)實(shí)行公司制改建,可以采取整體改建、分立式改建和合并式改建。
[Abstract]:Article 1 in order to meet the needs of the establishment of a modern enterprise system, it is necessary to actively and steadily promote the reconstruction of the corporate system of state-owned enterprises, standardize the financial behavior in the transformation of the corporate system of state-owned enterprises, and safeguard the legitimate rights and interests of all parties in the course of the reconstruction of the company, These provisions are formulated in accordance with the Company Law of the people's Republic of China, the General principles of Enterprise Finance and other relevant laws and regulations of the State. Article 2 these provisions shall be enforced by state-owned enterprises (hereinafter referred to as "enterprises") in accordance with the procedures prescribed in the Company Law of the people's Republic of China and approved for conversion into limited liability companies (including wholly state-owned companies) and joint stock limited companies. Article 3 an enterprise implementing a corporate system of reconstruction may adopt integral reconstruction, discrete reconstruction and combined reconstruction.
【分類號(hào)】:D922.26
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