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财政部8月26日以(89)财工字第134号文颁发了《关于出售国营小型企业产权财务处理的暂行规定》,全文如下:根据国家体改委、财政部、国家国有资产管理局体改经[1989]39号文件的规定,为了积极稳妥地推进国有小型企业产权的出售工作,维护所有者权益,现对出售国有小型企业(以下简称企业)产权中的财务处理问题,作如下规定:一、企业购买其他企业产权时,应向主管部门、同级财政部门和国有资产管理部门提出书面报告。主管部门应会同财政部门根据企业的书面报告和会计报表,审查企业是否具有购买其他企业产权的能力。国有资产管理部
On August 26, the Ministry of Finance issued Opinions on the Provisional Regulations on the Sale of Financial Processes of State-owned Small Enterprises by Financial Circular No. 89 (1989). The full text is as follows: According to the State Commission for Restructuring the Economy, the Ministry of Finance, the State State Assets Supervision and Administration Commission In order to proactively and steadily promote the sale of property rights of state-owned small enterprises and safeguard the rights and interests of owners, the reform of the financial management of the sale of state-owned small enterprises (hereinafter referred to as “enterprises”) is as follows Provisions: First, enterprises purchasing property rights of other enterprises should submit written reports to the competent departments, financial departments at the same level and state-owned assets management departments. Competent authorities should, in conjunction with the financial department, review the enterprises’ ability to purchase property rights of other enterprises on the basis of their written and accounting statements. State-owned assets management department