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第一章总则第一条为了加强对国有对外经济贸易企业(以下简称外经贸企业)经理任职期间的经济责任审计监督,健全外经贸企业法人制度,完善企业自我约束机制,根据《中华人民共和国审计法》、《中华人民共和国全民所有制工业企业法》和《国有企业财产监督管理条例》,结合对外经贸行业实际情况,制定本规定。第二条本规定适用于对外贸易经济合作部(以下简称外经贸部)和地方各级外经贸行政管理部门直属的境内外的各独立核算企业。第三条本规定中“经理”系指外经贸部和地方各级外经贸行政管理部门直属的境内外的独立核
Chapter I General Provisions Article 1 In order to strengthen the auditing and supervision over the economic responsibilities of the state-owned foreign economic and trade enterprises (hereinafter referred to as the “foreign economic and trade enterprises”) during their tenure of office, improve the legal person system of foreign trade enterprises and perfect the self-restraint mechanism of enterprises, according to the Audit of the People’s Republic of China Law of the People’s Republic of China on the Law of the People’s Republic of China on the Industrial Enterprises under the People’s Republic of China and the Regulations on the Supervision and Administration of the State-owned Assets of Enterprises, which are formulated in accordance with the actual conditions of the foreign trade sector. Article 2 These Provisions shall apply to all independent domestic and foreign accounting enterprises directly under the administration of foreign trade and economic cooperation under the jurisdiction of the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as MOFTEC) and localities at all levels. Article 3 “Managers” in these Provisions refers to the independent nuclear power both at home and abroad directly under the supervision of the MOFTEC and the local foreign economic and trade administrative departments