为切实加强对国有企业兴办各类企业的财务管理与监督,财政部最近以财工字[1995]22号文印发《国有企业兴办企业若干财务问题的暂行规定》。主要内容如下: 一、本规定所称国有企业兴办企业,是指国有企业有所拥有的固定资产、流动资产、无形资产等资产,通过无偿划拨、投资、出租,出借等方式兴办 In order to effectively strengthen the financial management and supervision of state-owned enterprises in establishing various types of enterprises, the Ministry of Finance recently issued the Interim Provisions on Certain Financial Issues of State-Owned Enterprises in Establishing Enterprises in accordance with Cai Gong Zi [1995] No. 22. The main contents are as follows: 1. The term “state-owned enterprises” as used in these Regulations refers to the establishment of fixed assets, current assets, intangible assets and other assets owned by state-owned enterprises, which are established through free transfer, investment, leasing, and lending.