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各省、自治区、直辖市和计划单列市财政厅(局)、国有资产管理局、建设银行分行:为了适应建立社会主义市场经济体制和财税改革的需要,我部在1986、1988、1989和1991年四次清理的基础上,对建国以来至1992年12月发布的现行财政规章进行了一次全面的清理,并逐一作出了鉴定。其中,已被有关法规、规章代替,应予废止的有200件;因规章的调整对象已消失或者规章本身的适用期已过,自行失效的有104件。现将这两部分共304件财政规章的目录予以公布,停止执行。请转知所属各单位及各有关部门。
In order to meet the need of establishing a socialist market economic system and fiscal and taxation reform, the Ministry of Finance (bureau), the State-owned Assets Supervision and Administration Commission and the China Construction Bank branch of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan have set up branches in 1986, 1988, 1989 and 1991 On the basis of the clean-up and the clean-up, we conducted a comprehensive clean-up of the existing financial regulations issued since the founding of the People’s Republic of China until December 1992 and made an appraisal one by one. Among them, it has been replaced by the relevant laws and regulations, and there are 200 pieces that should be abolished. There are 104 pieces that have failed due to the disappearance of the regulatory objects or the expiration of the applicable period of the regulations themselves. The catalog of the 304 pieces of financial regulations in these two sections is hereby announced and the implementation is suspended. Please refer to the respective units and relevant departments.