财政部关于国有企业公司制改建有关财务问题的暂行规定

发布时间：2018-06-05 00:51

本文选题：公司制企业 + 改建　；参考：《湖北审计》1995年06期

【摘要】：正第一条为了适应建立现代企业制度的需要,积极稳妥地推进国有企业公司制改建工作,规范国有企业公司制改建中的财务行为,维护公司改建过程中各方的合法权益,依据《中华人民共和国公司法》、《企业财务通则》以及国家其他有关法规,制定本规定。第二条国有企业(以下简称"企业")按照《中华人民共和国公司法》规定的程序,经批准改建为有限责任公司(包括国有独资公司)和股份有限公司的,执行本规定。第三条企业实行公司制改建,可以采取整体改建、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.
【分类号】：D922.26

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