论文部分内容阅读
最近,财政部以(86)财工字第105号文颁发了《关于国内联营企业若干财务问题的规定》,现将全文刊载如下: 为了促进企业加强横向经济联合,提高经济效益,现对国内联营企业若干财务问题的处理,作如下规定: 一、组织联营企业要坚持平等协商、自愿互利、等价交换、共负盈亏的原则.要在提高经济效益、保证国家财政收入的前提下,兼顾国家和联营企业的利益.任何单位和部门都不得以联营为名,化大公为小公,化全民为
Recently, the Ministry of Finance issued the “Provisions Concerning Certain Financial Issues in Domestic Associated Enterprises” (86) Cai Gong Zi No. 105, and the full text of which is now published as follows: In order to promote enterprises to enhance horizontal economic cooperation and increase economic benefits, As for the handling of certain financial issues in joint ventures, the following provisions shall be formulated: 1. The principle of organizing consortia to adhere to equality consultation, voluntary mutual benefit and exchange of equal value for a total profit and loss should be based on the premise of improving economic efficiency and ensuring state revenue. The interests of the state and its affiliated enterprises.Any units and departments are not allowed to use the name of a joint venture,