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为规范财政性投资项目管理,提高财政性投资资金使用效益,实现国有资产保值增值,根据国家有关规定,近日,四川省人民政府办公厅发出了《关于财政性资金投资项目有关资产处理问题的通知》(川办发[2003]29号)。《通知》指出,所有使用财政性资金的建设单位都应在项目竣工后3个月内完成竣工决算的编制工作,并报财政部门审批,同时按照基本建设财务制度有关规定进行帐务处理,做好固定资产交付使用。财政性资金投资项目形成的固定资产应根据不同类型单位采用不同的管理形式。行政事业单位和国有企业(含国有控股企业)可直接增加国有资产和国有资本金,由现有法人代表作为国有资产出资人。非公有制企业(含非公有制控股企业)应按《公司法》有关规定在收到投资者投入项目的资金时,按投资主体不同分别以国家资本金、法人资本金、个人资本金和外商资本金单独反映。项目交付使用并办理竣工决算后,相应转为生产经营企业的国家资本金、法人资本金、个人资本金和外商资本金,国家资本金由省和市指定出资人代表。出资人代表应当支持企业依法自主经营,除履行出资人职责外,不能干预企业生产经营活动,在保证国有资产保值增值的前提下,选择适当方式和适当时机退出。财政贴息资金作冲减工程成
In order to standardize the management of financial investment projects, improve the efficiency of the use of financial investment funds and realize the preservation and appreciation of state assets, according to relevant state regulations, the General Office of the People’s Government of Sichuan Province recently issued the Circular on Handling Assets Related to Financial Funds Investment Projects "(Sichuan Office issued [2003] No. 29). The circular pointed out that all construction units that use financial funds should complete the compilation of final accounts within 3 months after completion of the project and submit them to the financial department for examination and approval while handling the accounts in accordance with the relevant provisions of the capital construction finance system. Good delivery of fixed assets. The fixed assets formed by the financial capital investment projects shall adopt different management forms according to different types of units. Administrative units and state-owned enterprises (including state-controlled enterprises) can directly increase state-owned assets and state-owned capital funds, and existing legal representatives can act as state-owned asset investors. Non-public-owned enterprises (including non-public ownership holding enterprises) shall, in accordance with the relevant provisions of the Company Law, upon receipt of funds invested by investors, divide them into state capital funds, legal person capital funds, personal capital funds and foreign capital funds Reflected individually. After the project is delivered for use and the final accounts are completed, the state capital, legal person capital, personal capital and foreign capital of the enterprises in production and operation shall be transferred accordingly. The state capital shall be represented by the provincial and municipal designated investors. The representative of the investor shall support the enterprises to operate independently according to law and shall not interfere in the production and business activities of the enterprise except to perform the duties of the investor, and shall, in the premise of guaranteeing and increasing the value of state-owned assets, choose an appropriate way and exit at an opportune time. Financial interest-subsidy funds to make up for the project