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财政部1986年颁发的(86)财工字第105号《关于国内联营企业若干财务问题的规定》,对促进横向经济联合的健康发展起到了积极的作用,但随着横向经济联合的深入和发展,出现了一些需要进一步明确的财务问题。为此,我们于1989年发出了《关于请对〈关于国内联营企业若干财务问题的补充规定〉提出修改意见的通知》,征求各地区、部门的意见,并作了相应的修改,在此基础上,今年又到天津、河北等地组织有关部门和企业进行了专题座谈,最后拟定了《关于国内联营企业若干财务问题的补充规定》(以下简称《补充规定》)。下面就《补充规定》对(86)财工字第105号文件做的一些必要的修改和补充简介如下:
The “Regulations on Certain Financial Issues of Domestic Joint Ventures” issued by the Ministry of Finance in 1986 (86) Cai Gong Zi No.105 have played a positive role in promoting the healthy development of the horizontal economy. However, as the horizontal economy unifies and deepens Development, there have been some need for further clarification of the financial issues. For this reason, in 1989, we issued the Circular on Requesting for Proposals for Amendments to the Supplementary Provisions on Certain Financial Issues Concerning Domestic Associated Enterprises, soliciting opinions from all localities and departments and making corresponding revisions on the basis On this year, they also went to Tianjin and Hebei Province to organize relevant seminars and enterprises and finally formulated the Supplementary Provisions on Certain Financial Problems of Domestic Associated Enterprises (hereinafter referred to as the Supplementary Provisions). The following is a brief introduction to some of the necessary changes and additions made to (86) Fortune 500 in the Supplementary Provisions: