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1987年3月26日 (87)财商字第93号各省、自治区、直辖市财政厅(局),各计划单列市财政局,加发:南京市财政局: 为了适应流通体制改革的需要,根据国务院国发 [1986] 103号文件精神,现对全民所有制小型商业企业(包括已实行改、转、租的企业,下同)拍卖中的有关财务处理问题作如下规定: 一、拍卖的原则全民所有制小型商业企业的拍卖应遵循以下原则: (一)拍卖必须有利于维护社会主义经济秩序,有利于搞活商品流通,有利于商业网点的合理布局和商业结
Ministry of Finance (bureau) of all provinces, autonomous regions and municipalities directly under the Central Government, finance bureau of cities directly under the State with separate planning and additional issuance: Nanjing Finance Bureau: In order to meet the needs of the reform of the circulation system, In the spirit of the document issued by the State Council [1986] No.103, the relevant financial handling issues in the auction of small business enterprises under the ownership of the whole people (including enterprises that have already implemented the procedures for the conversion, transfer and renting) are as follows: 1. The principle of auction The auction of small-scale commercial enterprises shall follow the following principles: (1) The auction must be conducive to safeguarding the socialist economic order, facilitating the circulation of commodities, being conducive to the rational distribution and commercial establishment of commercial outlets