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一、关于财务包干问题。实行财务包干办法的国有农业企业“八五”期间仍然执行财务包干办法。实行财务包干办法的农业企业在“八五”期间归还借款,可以继续比照税前还贷企业的办法执行。归还借款(包括归还世界银行贷款)的利润转作盈余公积金。上述企业经主管财政机关批准,其遭灾损失和其他财务遗留问题在“八五”期间仍按原办法列入利润分配。
First, on the financial package problem. The state-owned agribusiness enterprises that implement the financial package approach will still implement the financial contract during the “Eighth Five-Year Plan” period. Agricultural enterprises that implement the financial package approach will return their loans during the “Eighth Five-Year Plan” period and can continue to implement the plan according to the principle of pre-tax repaying enterprises. The return of borrowed money (including the repayments of the World Bank loan) is transferred to the surplus reserve. The above-mentioned enterprises, approved by the competent financial authorities, are still included in the profit distribution according to the original measures during the “Eighth Five-Year Plan” period for the disaster losses and other financial legacy issues.