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各省、自治区、直辖市、计划单列市财政厅(局):为使外商投资企业更好地贯彻财政部《关于企业住房制度改革中有关财务处理问题的通知》(财企字[2000]295号)和《关于企业住房制度改革中有关财务处理问题的补充通知》(财企字[2000]878号)文件精神,依照国家有关外商投资的法律、法规,结合外商投资企业的特点和管理需要,现将外商投资企业中方职工住房制度改革中有关财务处理问题通知如下:一、关于外商投资企业中方职工住房周转金余额处理问题外商投资企业不再实行中方职工住房基金和中方职工住房周转金管理制度,外商投资企业中方职工住房周转金余额,按经注册会计师审计确认的企业2000年度会计报表的有关数额,全部划入合资中方账户反映,留待企业清算时处理。
Financial departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning: To enable foreign-invested enterprises to better implement the “Notice on Financial Treatment in the Reform of Corporate Housing Systems” of the Ministry of Finance (Cai Qizi [2000] 295) The spirit of the “Supplementary Circular on Financial Processing in the Reform of the Enterprise Housing System” (Cai Qi Zi [2000] 878) is in accordance with the State’s laws and regulations concerning foreign investment and the characteristics and management needs of foreign-invested enterprises. The notification of financial issues in the reform of the foreign-funded enterprises’ Chinese staff housing system shall be notified as follows: I. Dealing with the problem of foreign-invested enterprises’ Chinese employees’ working capital balances Foreign-invested enterprises shall no longer implement the Chinese Staff Housing Fund and Chinese staff’s housing turnover gold management system. The balance of the housing working capital for Chinese-funded employees of foreign-invested enterprises shall be recorded in the joint-venture Chinese account according to the relevant amount of the company’s 2000 accounting statements audited by a certified public accountant, and shall be processed when the enterprise is liquidated.