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根据《关于进一步推进本市集体企业改革的若干指导意见》(沪国资集[2001]493号)文件精神,参照《上海市国有企业不实资产核销管理暂行办法》(沪国资产[2001]162号)和《上海市国有企业不实资产核销的若干规定》(沪国资产[2001]205号)的有关规定,为规范本市城镇集体企业(以下简称集体企业)转制、改制过程中的不实资产核销工作,提出如下实施意见: 一、不实资产的定义不实资产是指企业盘亏、报废、毁损的固定资产、在建工程及存货等实物资产,不能收回的债权、股权、其他权益资产及虚盈实亏的帐面资产。二、不实资产核销对象 (一)企业因各种原因不能收回,或收回的可能性不大的应收帐款: 1、债务人破产或死亡,以其破产财产清偿后仍然不能收回的应收帐款。债务人歇业,或连续两年未参加当地工商部门年检,不能收回的应收帐款。
Pursuant to the document of “Several Guiding Opinions on Further Promoting the Reform of Collective Enterprises in Our City” (Hu Guo Zi Ji [2001] No. 493) and in accordance with the Interim Measures for the Administration of the Verification and Verification of Unfounded Assets of State-owned Enterprises in Shanghai (Shanghai Assets [2001] 162) and the “Several Provisions on the Verification of Unfacial Assets of State-owned Enterprises in Shanghai” (Shanghai Assets [2001] No. 205), in order to regulate the restructuring and restructuring of urban collective enterprises (hereinafter collectively referred to as “collective enterprises”) in this Municipality Of the actual verification of false assets, put forward the following opinions: First, the definition of false assets False assets refers to the business inventories, scrapped, damaged fixed assets, construction in progress and inventory and other physical assets, claims can not be recovered, Equity, other equity assets and virtual surplus real book assets. Second, the object of verification of false assets (a) can not be recovered due to various reasons, or the possibility of recovery of receivables is not large: 1, the debtor bankruptcy or death, with its bankruptcy property can not be recovered after the repayment should Collect money. If the debtor goes out of business or fails to participate in the annual inspection of the local commercial and industrial department for two consecutive years, it can not recover the accounts receivable.