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为保证第二期清产核资试点工作的顺利进行,现对国有企业清产核资有关固定资产重估报告和资金核实报告的审批程序及相关财务问题通知如下: 一、关于固定资产重估报告的问题 1.企业“资产价值重估工作报告”经主管部门清产核资机构审查合格后应按原国务院清产核资领导小组“关于印发《清产核资办法(扩大试点用)》的通知”(国清[1993]78号)第二十七条的规定进行审批。中央企业的资产价值重估工作报告由驻各地的中企处负责审查,审查合格后,直接报财政部清产核资办公室审批确认,同时报财政部备案. 2.固定资产重估后,其固定资产净值应按重估后固定资产原值的升值幅度同比例增加,固定资产净值
In order to ensure the smooth progress of the second phase of liquidation of capital verification work, the procedures for examination and approval of the revaluation of fixed assets and verification of capital of state-owned enterprises related to the liquidation of capital verification and the related financial issues are hereby notified as follows: I. About fixed assets revaluation report Question 1. The enterprise "(Guoqing [1993] No. 78) Article 27 of the approval. The report on the revaluation of assets of the central enterprises shall be examined and reviewed by the Central SOEs Department in various places and submitted to the Ministry of Finance for examination and approval of the capital verification office immediately after passing the examination and report to the Ministry of Finance for record. 2. After the revaluation of fixed assets, Net asset value should be increased revaluation of the original value of fixed assets increases in proportion with the same proportion, net fixed assets