Without the approval of the financial management department, an enterprise may not raise funds from its internal employees or the public, or illegally raise funds outside the channels prescribed by the state.
Without the approval of the relevant departments, state-owned enterprises may not provide debt guarantees for non-public enterprises and individuals. Article 5 State-owned enterprises shall not use public funds in violation of state regulations or lend public funds to other enterprises or individuals to engage in stock trading, foreign exchange speculation, futures speculation and other speculative activities. Article 6 Foreign investment by state-owned enterprises must be strictly demonstrated and reported to the state-owned assets management department for the record. Investment enterprises must supervise the operating conditions of the invested enterprises and strengthen equity monitoring. Article 7 When contracting out public property to individuals or other enterprises, state-owned enterprises shall implement relevant regulations, and report the contract and relevant annexes to the state-owned assets management department for the record. Article 8 Joint-stock enterprises shall strictly abide by the principle of "the same share and the same right" to ensure that the rights and interests of state-owned shares are not infringed. Where it is necessary to increase capital and shares, measures for capital increase and shares expansion shall be formulated and reported to the relevant departments for examination and approval. Dividends should be paid at the end of the year, and the rights and interests of state-owned shares should be paid in full and on time, not in arrears. Ninth enterprises must conduct feasibility analysis and demonstration of new projects, strictly implement the project examination and approval system, and shall not misappropriate funds to set up stalls and projects. Article 10 An enterprise shall promptly clean up and check all kinds of current accounts, clarify responsibilities, promptly collect them, and confirm bad debt losses in strict accordance with regulations. Eleventh enterprises should strengthen cost management, establish and improve the internal cost budget and examination and approval system, in line with the principle of economic benefits, formulate internal travel expenses management measures, and report them to the financial department for the record.
The hospitality expenses of enterprises should be strictly controlled within the limits stipulated by the financial systems of different industries, and shall not exceed. The use of business entertainment expenses should be reported to the workers' congress regularly. Article 12 The wage expenditure of state-owned enterprises shall strictly follow the provisions that the increase of total wages is lower than the increase of labor productivity and profits and taxes. The total wages of operating loss-making enterprises shall be reported to the labor and financial departments for approval, and the total wages of the main leaders shall not exceed the average wage level of all employees of the enterprise, and gradually transition to the annual salary system of the factory director (manager) linked to the preservation and appreciation of assets. Article 13 An enterprise shall not in any way intercept or conceal its income or falsely list its expenditure, set up a "small treasury" privately, distribute bonuses and property indiscriminately, entertain guests and give gifts, or waste funds. Article 14 Enterprises shall not falsely issue, forge or illegally sell special invoices for value-added tax, and shall not participate in illegal and criminal activities such as tax evasion, tax fraud, foreign exchange arbitrage and smuggling. By making false customs declarations and false foreign exchange settlement documents. Fifteenth annual accounting statements of enterprises must be audited by audit institutions or certified public accountants. Article 16 Business leaders should encourage and support accountants to be loyal to their duties, adhere to principles, perform their duties according to law and conduct accounting supervision. Enterprise leaders shall not instigate, instigate or force accountants to fabricate, tamper with accounting data or practice fraud. Seventeenth departments in charge of enterprises should strengthen the supervision and management of enterprise financial work from the aspects of the implementation of financial system and the examination and inspection of various financial indicators.
The financial department should strengthen the supervision of financial work from the aspects of the formulation of financial policies, regulations, rules and regulations, the improvement of various supporting measures, and the professional training of financial personnel. Eighteenth acts in violation of the provisions, in accordance with the relevant provisions of the state. Nineteenth these Provisions shall be interpreted by the Municipal Finance Bureau. Twentieth the provisions shall come into force as of the date of promulgation.