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在企业公司制改建过程中,一些计划经济管理方式下形成的特定负债(如工资和福利费结余)的处理极为重要。2002年7月财政部颁发了《企业公司制改建有关国有资本管理与财务处理的暂行规定》(财企[2002]313号,以下简称“313号文”),首次提到相关负债的处理方法,并在2005年以“313
In the process of reorganization of enterprise companies, the handling of certain liabilities (such as salary and welfare balances) formed under some planned economic management methods is extremely important. In July 2002, the Ministry of Finance promulgated the Interim Provisions on the Management and Financial Handling of State-owned Assets of Enterprises under Corporate System Reform (Cai Qi [2002] No. 313, hereinafter referred to as ”No. 313“), The method of disposal, and in 2005 to ”313