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国有企业改革是一个相当复杂的系统工程,其中有以下几个财政财务问题值得认真研究:一、职工安置是重中之重(一)企业资产收益和职工安置资金应编列总的平衡方案。企业职工安置所需资金,首先要从企业的国有净资产、国有股权和国有土地使用权等资产变现收益来支付。国有企业改革前都应编列资产收益表和职工安置资金测算表,计算分企业的资金结余额(差额),经政府有关部门汇总平衡后,交各改革主体严格执行,原则上不得突破。
The reform of state-owned enterprises is a rather complicated systematic project. Among them, the following financial and financial issues deserve careful study: I. Staff placement is the top priority (1) The total balance of corporate asset returns and staff placement funds should be included in the overall balance. The funds needed for the resettlement of enterprises and workers must first be paid out of the realized profits of the state-owned net assets, state-owned equity and state-owned land use rights. Before the reform of state-owned enterprises, the income statement of assets and the resettlement fund appraisal table should be compiled to calculate the fund balance (sub-balance) of the sub-enterprises. After the balance of the relevant departments of the government has been consolidated, the main body of the reform should be strictly implemented and no breakthrough is allowed in principle.