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1988年7月30日,财政部和商业部根据国务院办公厅国办通(1988)26号关于建立商业部和省、自治区、直辖市、计划单列市两级市场调节基金的批复精神,曾以(88)商财字295号文联合颁发了《市场调节基金管理办法》(以下简称《办法》),并规定从1988年1月1日起执行,试行二年。经过二年的实践证明,提取市场调节基金,对保护生产,调节供求,稳定市场,搞活流通,均起到了一定的积极作用。为了更好地发挥这一调控手段的作用,经研究决定,从1990年起,继续执行《市场调节基金管理办法》和提取清算以及帐务处理的有关规定。《办法》中规定的市场调节基金提取办法、使用范围和由商业部及各省、自治区、直辖市、计划单列市商业厅(局)、供销合作社两级分别管理以及建立决算制度、加强财政监督等办法不变,必须严格执行。应该上交商业部的市场调节基金,各地必须及时足额上交;欠交的部分,应于今年9月底前上交
On July 30, 1988, the Ministry of Finance and the Ministry of Commerce, in accordance with the approval of the State Council General Office Guodian Tong (1988) No. 26 on the establishment of a regulatory agency of the Ministry of Commerce and the two-tier market adjustment funds of provinces, autonomous regions, municipalities directly under the Central Government and separately listed cities, 88) No. 295 Shangcai letter jointly issued the “Measures for the Administration of Market Adjustment Funds” (hereinafter referred to as the “Measures”) and stipulated that it should be implemented from January 1, 1988, for a trial period of two years. After two years of practice, it has been proved that the withdrawal of the market adjustment fund has played a positive role in protecting production, regulating supply and demand, stabilizing the market and activating circulation. In order to give full play to the role of this regulatory measure, the study determined that since 1990, the “Regulations on the Administration of Market Adjustment Funds” and the relevant provisions on liquidation and accounting shall be continued. Measures and scope of application of the market regulation fund stipulated in the Measures and the measures to be taken by the Ministry of Commerce and the business departments (bureaus) and the supply and marketing cooperatives of each province, autonomous region, municipality directly under the Central Government, the supply and marketing cooperatives, and the establishment of a final accounting system and the strengthening of financial supervision Unchanged, must be strictly enforced. Should be turned over to the Ministry of Commerce market regulation fund must be promptly turned over in full; handed over the part should be submitted by the end of September this year