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1989年3月8日财政部以(89)财法字第014号文发出《关于<清理整顿公司财务的规定>若干问题的解答》,全文如下:一、《规定》中有关条文所说的“主办机关”和“主管部门”的含义是什么?答:“主办机关”是指按照《决定》的精神,不允许经商办企业的各级党的机关、国家权力机关、行政机关、审判机关和检察机关的机关本身。“主管部门”是指按照《工业企业法》和有关规定,以及现行的经济管理体制,对企业行使管理职能的国家有关行政机关,以及列入国家机关序列并对公司、企业具有管理职能的其他机构。
On March 8, 1989, the Ministry of Finance (1989) issued No. 89 of Cai Fa Zi (89), “Solutions to Several Issues Concerning the Financial Regulations of the Company.” The full text is as follows: 1. The relevant provisions of the “Provisions” What is the meaning of “host organ” and “competent department”? A: “Organizer ” refers to those organs and organs of state at all levels that are not allowed to run enterprises in accordance with the spirit of “decision” , The administrative organs, the judicial organs and the procuratorial organs themselves. “Competent authority ” refers to the relevant state administrative organ that exercises administrative functions in accordance with the Law on Industrial Enterprises and other relevant provisions and the current economic management system, as well as those listed in the state organs and administrative functions of companies and enterprises Other agencies.