国有企业的改组改制工作正广泛开展,在改制过程中,也碰到了一系列问题,国有企业公益金的处置就有多种不同看法与争论。 公益金的处置首先需明确公益金的性质与权属,公益金只有在明确其性质与权属才能提出处置的意见。根据我国《企业财务通则》第66条规定:公益金主要用于企业的职工集体福利设施支出,是指定用途的所 The reorganization and restructuring of state-owned enterprises are being carried out extensively. In the course of the restructuring, a series of problems have also been encountered. There are many different views and disputes over the disposal of state-owned enterprise public welfare funds. The disposal of commonweal fund must firstly clarify the nature and ownership of commonweal fund, and the commonweal fund can only put forward the disposition of the disposal only by clarifying its nature and ownership. According to Article 66 of the “General Rules for Corporate Finance”, the public welfare fund is mainly used for the expenditure of collective welfare facilities for employees of enterprises and is for designated purposes