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8月26日财政部以(89)财工字第131号文颁发了《关于国营企业兼并财务处理的暂行规定》,全文如下:根据国家体改委、国家计委、财政部、国家国有资产管理局体改经[1989]38号文件的规定,为了促进国有资产的有效使用和合理流动,维护所有者和经营者的正当权益,现对国营企业(以下简称企业)兼并中的财务处理问题,作如下规定:一、各级财政部门要认真做好企业兼并中的各项财务管理和监督工作,积极稳妥地推进企业兼并的发展和不断完善。二、企业兼并其他企业时,应向主管部门、同级财政部门和国有资产管理部门提出书面报告。主管部门应会同财政部门根据企业的书面报告和会计报表,审查企业是否具有兼并其他企业的能力。国有资产管理部门应根据企业的书面报告,并充分考虑主管部门会同财政部门提出的审查意见,办理是否同意企业兼并其他企业的审批手
On August 26, the Ministry of Finance issued “Interim Provisions on the Financial Treatment of State-owned Enterprises in Merger” issued by Cai Zi Zi No. 131 (89) as follows: According to the State Development and Reform Commission, the State Development Planning Commission, the Ministry of Finance, the State-owned Assets In order to promote the effective use and rational flow of State-owned assets and safeguard the legitimate rights and interests of owners and operators, the Administrative Reform of the Authority, as stipulated in Document [1989] No. 38, now addresses the issue of financial handling in the merger of state-owned enterprises (hereinafter referred to as enterprises) , The following provisions: First, the financial departments at all levels should conscientiously do a good job in financial management and supervision of mergers and acquisitions, actively and steadily promote the development of mergers and continuous improvement. 2. When enterprises merge other enterprises, they shall submit a written report to the competent department, the financial department at the same level and the state-owned assets administration department. Competent authorities, together with the financial department, shall examine whether an enterprise has the ability to merge other enterprises on the basis of the written and accounting statements of the enterprise. State-owned assets management department shall, in accordance with the written report of the enterprise, give full consideration to the examination opinions put forward by the competent departments in conjunction with the financial department, and handle whether to approve the approval of the enterprises in the merger with other enterprises