Introduction to the new measures for the assessment and release of state owned Assets: Recently, the finance department will introduce the distinction between the two: the Ministry of finance, the State Economic and Trade Commission and the Ministry of labor and Social Security jointly issued the "measures for the calculation and confirmation of the value maintenance and appreciation of state owned capital". The "measures" has seven remarkable characteristics: first, the Ministry of finance will uniformly calculate and issue the actual standards for the maintenance and appreciation of state-owned capital in various industries
Recently, the Ministry of finance, the State Economic and Trade Commission and the Ministry of labor and Social Security jointly issued the measures for the calculation and confirmation of the value maintenance and appreciation of state-owned capital. The "measures" has seven significant characteristics:first, the Ministry of finance will uniformly calculate and promulgate the actual standards for the preservation and appreciation of state-owned capital in various industries, and the assessment department can judge the realization of capital preservation and appreciation and the industry level of the assessed enterprises according to the standards
second, the practice of checking and issuing plan indicators at the beginning of the year and conducting comparative assessment at the end of the year is cancelled, and the assessed enterprise submits the realization of value preservation and appreciation to the financial and other departments according to the actual business performance, which is verified and confirmed by the financial department and the economic and trade department
third, the measures are applicable to all enterprises occupying state-owned capital, but the assessment focus is limited to the first-class enterprises directly invested by governments at all levels and under key supervision
fourth, the deduction range of objective value-added factors is adjusted. For example, the assessment is increased. At this time, the instrument cylinder will automatically rise. During the period of
"debt to equity" factors are taken, and then the surface is wiped clean and coated with a thin layer of mechanical oil to eliminate the deduction of tax relief factors
fifth, for the loss increasing and loss reducing enterprises in the loss making enterprises, in addition to calculating and confirming the actual value preservation
value-added rate, we should also assess their loss increasing and loss reducing ranges
sixth, there is room for inflation and deflation regulation. The Ministry of finance will issue the adjustment coefficient for the assessment of the preservation and appreciation of state-owned capital in conjunction with relevant departments in necessary years in accordance with the national macroeconomic operation and national economic management requirements
seventh, the financial and accounting statements of the assessed enterprises must be audited by accounting firms to ensure the authenticity of the calculation factors of the value preservation and appreciation results of state-owned capital
June 6, 2000)
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