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第一条为了适应建立现代企业制度的需要,积极稳妥地推进国有企业公司制改建工作,规范国有企业公司制改建中的财务行为,维护公司改建过程中各方的合法权益,依据《中华人民共和国公司法》、《企业财务通则》以及国家其他有关法规,制定本规定。第二条国有企业(以下简称“企业”)按照《中华人民共和国公司法》规定的程序,经批准改建为有限责任公司(包括国有独资公司)和股份有限公司的,执行本规定。第三条企业实行公司制改建,可以采取整体改建、分立式改建和合并式改建。
Article 1 In order to meet the need of establishing a modern enterprise system, it is necessary to actively and steadily promote the reorganization of the company system in state-owned enterprises, standardize the financial behavior in the reorganization of state-owned enterprise systems and safeguard the legitimate rights and interests of all parties involved in the reorganization of the company. According to the “ Company Law, General Rules for Enterprise Finance and other relevant laws and regulations of the country. Article 2 State-owned enterprises (hereinafter referred to as ”enterprises"), in accordance with the procedures as stipulated in the Company Law of the People’s Republic of China, have been approved to be converted into limited liability companies (including wholly state-owned companies) and joint-stock limited companies. Article 3 Enterprises to implement the company system rebuild, you can take the overall rebuilding, separate rebuilding and combined rebuilding.