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一、随着国营企业所有权与经营权分离,厂长(经理)承包经营责任制、租赁制已经推行,企业兼并正在发展,不同形式、不同层次的企业群体、企业集团也不断涌现。为维护国家资财的完整,促进企业经营机制的正常运行、并获得巩固和发展,正确处理国家、企业、职工个人和经营者的经济关系,需要对企业经营状况的合法性、财务管理的有效性、会计核算的真实性、利益分配的合理性进行公证。为此,制定本试行办法。
First, with the separation of ownership and management of state-owned enterprises, the factory manager (manager) contractor responsibility system, the rental system has been implemented, mergers and acquisitions are developing, different forms and levels of enterprise groups, enterprise groups are also emerging. In order to safeguard the completeness of state assets, promote the normal operation of the business operation mechanism, and obtain the consolidation and development, and correctly handle the economic relations between the state, enterprises and individual workers and managers, the legitimacy of the business operation and the effectiveness of financial management , The authenticity of accounting, the reasonable distribution of benefits to notarization. To this end, formulate this pilot approach.