temporary provisions on inspection for the safety of ships sailing in changjiang river's main line 長(zhǎng)江干線在航船舶安全檢查暫行規(guī)定
The state planning commission issued the temporary provisions on implementing the system of construction project legal person taking responsibility in 1996 實(shí)行項(xiàng)目法人責(zé)任制是歷史經(jīng)驗(yàn)的積累,是建設(shè)管理體制改革的核心內(nèi)容,是國(guó)家的政策要求。
With the continuous advancing of the restructuring of market economic systems and the development of construction of water resources infrastructure projects, implementing the system of construction project legal person taking responsibility in social benefit-based water projects becomes a general trend . according to the temporary provisions, china tried out the system of construction project legal person taking responsibility in some social benefit-based water projects 在對(duì)公益性水利工程財(cái)務(wù)特征、經(jīng)濟(jì)學(xué)特征、項(xiàng)目管理特征充分分析的基礎(chǔ)上,對(duì)公益性水利建設(shè)項(xiàng)目法人責(zé)任制相關(guān)問(wèn)題進(jìn)行研究,分析項(xiàng)目法人的主體特征,明確責(zé)任主體和政府的職責(zé)定位,并對(duì)運(yùn)行作模式進(jìn)行了深入的探索,最后以臨淮崗洪水控制工程為例,對(duì)項(xiàng)目法人責(zé)任制相關(guān)問(wèn)題進(jìn)行實(shí)證研究。
The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally; and to the problems that exist in our country's " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism "; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small-scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion 第一部分,介紹我國(guó)及其他各國(guó)合并會(huì)計(jì)準(zhǔn)則對(duì)合并范圍的規(guī)定及從中得到的啟示;第二部分,分析我國(guó)《合并會(huì)計(jì)報(bào)表暫行規(guī)定》中對(duì)合并范圍規(guī)定存在的問(wèn)題以及由此導(dǎo)致的實(shí)務(wù)操作中的問(wèn)題;第三部分,在討論合并理念和“控制”與合并范圍的關(guān)系的基礎(chǔ)上,提出以“控制者服務(wù)論”為目標(biāo)導(dǎo)向,以“控制”為核心標(biāo)準(zhǔn),合理界定合并范圍;并針對(duì)我國(guó)“暫行規(guī)定”中存在的問(wèn)題,提出改進(jìn)的建議,即從“進(jìn)入機(jī)制”和“退出機(jī)制”兩方面完善對(duì)合并范圍的規(guī)定;同時(shí)對(duì)“特殊目的實(shí)體”、“非同質(zhì)子公司”、“小規(guī)模子公司”、“承包經(jīng)營(yíng),租賃經(jīng)營(yíng)及委托經(jīng)營(yíng)企業(yè)”是否納入合并范圍提出建議,力求為即將出臺(tái)的新合并準(zhǔn)則盡微薄之力。
The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally; and to the problems that exist in our country's " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism "; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small-scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion 第一部分,介紹我國(guó)及其他各國(guó)合并會(huì)計(jì)準(zhǔn)則對(duì)合并范圍的規(guī)定及從中得到的啟示;第二部分,分析我國(guó)《合并會(huì)計(jì)報(bào)表暫行規(guī)定》中對(duì)合并范圍規(guī)定存在的問(wèn)題以及由此導(dǎo)致的實(shí)務(wù)操作中的問(wèn)題;第三部分,在討論合并理念和“控制”與合并范圍的關(guān)系的基礎(chǔ)上,提出以“控制者服務(wù)論”為目標(biāo)導(dǎo)向,以“控制”為核心標(biāo)準(zhǔn),合理界定合并范圍;并針對(duì)我國(guó)“暫行規(guī)定”中存在的問(wèn)題,提出改進(jìn)的建議,即從“進(jìn)入機(jī)制”和“退出機(jī)制”兩方面完善對(duì)合并范圍的規(guī)定;同時(shí)對(duì)“特殊目的實(shí)體”、“非同質(zhì)子公司”、“小規(guī)模子公司”、“承包經(jīng)營(yíng),租賃經(jīng)營(yíng)及委托經(jīng)營(yíng)企業(yè)”是否納入合并范圍提出建議,力求為即將出臺(tái)的新合并準(zhǔn)則盡微薄之力。
China does, run by the government to print and distribute " at county level following party and government leading cadre economical responsibility audit temporary provisions term of office " in may 1999 and " state-owned enterprise, and state holding enterprise leader economical responsibility audit temporary provisions term of office ", indicate that economical responsibility audit is already included in the range of country auditing formally 中辦、國(guó)辦于1999年5月印發(fā)了《縣級(jí)以下黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)暫行規(guī)定》和《國(guó)有企業(yè)及國(guó)有控股企業(yè)領(lǐng)導(dǎo)人員任期經(jīng)濟(jì)責(zé)任審計(jì)暫行規(guī)定》,標(biāo)志著領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)已經(jīng)正式納入了國(guó)家審計(jì)范圍,我國(guó)經(jīng)濟(jì)責(zé)任審計(jì)邁上了規(guī)范化、法制化的新臺(tái)階。
China does, run by the government to print and distribute " at county level following party and government leading cadre economical responsibility audit temporary provisions term of office " in may 1999 and " state-owned enterprise, and state holding enterprise leader economical responsibility audit temporary provisions term of office ", indicate that economical responsibility audit is already included in the range of country auditing formally 中辦、國(guó)辦于1999年5月印發(fā)了《縣級(jí)以下黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)暫行規(guī)定》和《國(guó)有企業(yè)及國(guó)有控股企業(yè)領(lǐng)導(dǎo)人員任期經(jīng)濟(jì)責(zé)任審計(jì)暫行規(guī)定》,標(biāo)志著領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)已經(jīng)正式納入了國(guó)家審計(jì)范圍,我國(guó)經(jīng)濟(jì)責(zé)任審計(jì)邁上了規(guī)范化、法制化的新臺(tái)階。