国家提出清产核资工作十项措施

• 作 者: 晓力
• 出 处: 管理评论
• 发表日期: 1994年04期
• 关键词: 企业财产 潜亏 企业资产损失 超计划亏损 资产管理部门 企业会计 集团购买力 批准权限 银行货款 建设基金

全国清产核资扩大试点工作会议提出清产核资工作的十项政策措施,业经国务院同意。摘要如下: 一、企业主要固定资产重估后,经过验收核实要相应调整固定资产帐面原值和净值,并按固定资产重估后的价值和《企业财产通则》、《企

The National Clean Production and Nuclear Assets Expanded Pilot Work Conference put forward ten policy measures for clearing production and verification of nuclear assets, which was approved by the State Council. The summary is as follows: 1. After the revaluation of the main fixed assets of an enterprise, the original value and net value of the fixed assets should be readjusted after verification and acceptance, and the value of the revaluation of fixed assets and the “General Principles of Corporate Property” and “Enterprise