国务院批转商业部、经贸部、物资部关于进一步清理整顿各类商业批发公司、对外经济贸易公司、物资公司意见的通知(附英文)
国务院
国务院批转商业部、经贸部、物资部关于进一步清理整顿各类商业批发公司、对外经济贸易公司、物资公司意见的通知(附英文)
根据中共中央、国务院《关于进一步清理整顿公司的决定》的要求，现将商业部、经贸部、物资部关于进一步清理整顿各类商业批发公司、对外经济贸易公司、物资公司的意见发给你们，请遵照执行。
商业部关于进一步清理整顿各类商业批发公司的意见（略）
附件：对外经济贸易部关于进一步清理整顿各类对外经济贸易公司的意见
根据《中共中央、国务院关于进一步清理整顿公司的决定》，在贯彻《国务院关于清理整顿各类对外经济贸易公司的通知》的基础上，现对进一步清理整顿各类对外经济贸易公司（以下简称对外经贸公司）提出以下意见：
一、各省、自治区、直辖市、计划单列市（以下简称各地方）和中央国家机关各部门所属的各级各类对外经贸公司，都必须严格进行清理整顿。对那些不符合条件的各级各类对外经贸公司，要严格按照全国清理整顿公司领导小组《关于中央国家机关各部门所属公司撤销、合并的意见》
的规定，坚决撤销、合并或取消进出口经营权。清理整顿的重点是1988年以来新成立的各级各类外贸公司；清理整顿后，个别确需保留的，要严格按照经贸部规定的设置外贸企业应具备的六项条件报经贸部重新审定。
二、有下列情况之一的，也要坚决予以撤销、合并或取消其进出口经营权：（一）不到中国银行或国家外汇管理局指定的其它银行结汇，严重逃汇的；（二）与境外商人勾结，协助其在内地直接收购出口商品或办理出口业务，协助其逃汇的；（三）在同一部门或同一地区，凡主管业务
相同或相近，重复设置的；（四）无对外经营条件或缺乏外销渠道，而主要委托其它公司出口的；（五）地方外贸公司在省（自治区、直辖市）外设立的经营进出口业务的分支机构；（六）各地方所属综合外贸公司设立的有进出口经营权的二、三级公司。
三、经严格清理整顿后，各级各类外贸公司按下列规定设置：（一）除经贸部以外，中央各部门所属外贸公司，可根据需要保留一家，个别部门确需按产品专业设置的，由经贸部另行审定，其它的一律撤销、合并或取消进出口经营权。（二）省（自治区、直辖市）属综合外贸公司只保
留一至二家，其它的一律撤销、合并或取消进出口经营权。（三）已有进出口经营权的地区（含地级市，下同）只保留确实需要又具备条件的一至二家外贸公司的进出口经营权，其它的予以撤销、合并或取消进出口经营权（广东、福建两省1987年年底以前设立的除外）。（四）经过国
务院批准的经济技术开发区，只保留一家有进出口经营权的外贸公司，其它的予以撤销、合并或取消进出口经营权。（五）取消县（含县级市，下同）所属外贸公司进出口经营权（广东、福建两省1987年年底前设立的除外）。个别具备条件的，只经营有出口发展前途的本县特产的第三
类出口商品，确需保留其进出口经营权的公司，须报经贸部批准。（六）各省、自治区、直辖市、计划单列市以及经济特区所属经营对苏联、东欧等国家易货贸易的外贸公司，允许保留一至二家，其它的一律撤销、合并或取消其易货贸易权。（七）经国务院批准开设口岸的边境毗邻县所属
经营边境小额易货贸易的公司，允许保留一家，如口岸县不具备条件，可在口岸上属州（或地区、市）保留一家，其它的一律撤销、合并或取消其边境小额易货贸易经营权。
四、未经国务院或经贸部批准设立的国际经济技术合作公司一律撤销。对已经国务院或经贸部批准的国际经济技术合作公司（含与苏联、东欧等国家开展经济技术合作业务的公司），以及扩大对外经济技术合作业务或试点经营第三类出口商品业务的国际经济技术合作公司，各地方、各
部门按照经贸部制定的组建这类公司应具备的七项条件，严格清理整顿后，报经贸部重新审定。
五、要重新核定各级各类外贸公司的业务范围。国家规定的第一类出口商品，由国家指定的外贸、工贸进出口总公司及直属的分公司、子公司按批准的范围经营，并承担国家下达的出口计划和上缴中央外汇任务。其它外贸企业一律不得经营第一类出口商品，如有违反，将其出口收汇全
部没收，上缴中央，并追究领导者的责任。要严格控制外贸企业经营第二类出口商品的业务范围。中央各部门所属的外贸公司按经贸部批准的经营范围经营本系统产品或按批准的经营范围经营第二、三类出口商品；省（自治区、直辖市）属专业外贸公司按核定的经营范围经营第二、三类出
口商品；省（自治区、直辖市）属综合外贸公司保留进出口经营权的地区所属外贸公司以及经济技术开发区的外贸公司，只允许经营第三类出口商品。经营第二、三类商品的各类外贸企业，都要承担中央或地方的出口计划和上缴外汇任务。各级各类外贸企业的进口业务，按照经贸部批准的
进口商品经营范围和现行有关规定执行。
六、各地方、各部门经过这次清理整顿以后保留的对外经贸公司及其经营范围，报经贸部审批；广东、福建两省审批成立的各级各类对外经贸公司经过清理整顿后的撤销、合并方案，也要报经贸部审批。审定保留的对外经贸公司，凭经贸部颁发的审定证书报工商行政管理部门核准，办
理注册登记手续。海南省及各级经济特区的各级各类对外经贸公司，按照有关规定和统一部署进行清理整顿。清理整顿后保留下来的各级各类对外经贸公司，由其对管部门报经贸部备案。如发现有不符合上述规定的公司，经贸部有权撤销，或取消其对外经营权，或调整其经营范围。
七、根据中共中央、国务院有关从国务院到各级政府今后原则上不再直接管理公司的决定，各级各类对外经贸公司和主要经营进出口业务的公司，统一归口由经贸部及各级地方对外经贸主管部门按照国家统一政策，从行业或业务上进行领导和管理。
八、在清理整顿公司工作结束以后，各地方技术比较密集的大中型生产企业和紧密型企业集团自营本企业产品有关的进出口业务，由各地方对外经贸主管部门审批后报经贸部备案；如发现已批准的生产企业或企业集团不具备经营进出口业务条件的，经贸部有权否决。全国性和跨省的企
业集团申请经营进出口业务的，要报经贸部审批。物资部关于进一步清理整顿各类物资公司的意见（略）
CIRCULAR OF THE STATE COUNCIL CONCERNING THE APPROVAL AND TRANS-MISSION OF THE SUGGESTIONS OF THE MINISTRY OF COMMERCE, THE MINISTRY OFFOREIGN ECONOMIC RELATIONS AND TRADE, AND THE MINISTRY OF MATERIALSUPPLIES REGARDING THE FUR
THER CHECKING UP AND RECTIFICATION OF VARIOUSTYPES OF COM
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
CIRCULAR OF THE STATE COUNCIL CONCERNING THE APPROVAL AND TRANS-
MISSION OF THE SUGGESTIONS OF THE MINISTRY OF COMMERCE, THE MINISTRY OF
FOREIGN ECONOMIC RELATIONS AND TRADE, AND THE MINISTRY OF MATERIAL
SUPPLIES REGARDING THE FURTHER CHECKING UP AND RECTIFICATION OF VARIOUS
TYPES OF COMMERCIAL WHOLESALE COMPANIES, FOREIGN ECONOMIC RELATIONS AND
TRADE COMPANIES, AND MATERIAL SUPPLY COMPANIES
(October 18, 1989)
In accordance with the requirements of the "Decision Concerning the
Further Checking Up and Rectification of Companies" of the Central
Committee of the Communist Party of China and the State Council, the
suggestions of the Ministry of Commerce, the Ministry of Foreign Economic
Relations and Trade, and the Ministry of Material Supplies Regarding the
Further Checking Up and Rectification of Various Types of Wholesale
Commercial Companies, Foreign Economic Relations and Trade Companies, and
Material Supply Companies, are hereby transmitted to you, and you are
requested to implement accordingly.
SUGGESTIONS OF THE MINISTRY OF COMMERCE CONCERNING THE FURTHER CHECKING UP
AND RECTIFICATION OF VARIOUS TYPES OF WHOLESALE COMMERCIAL COMPANIES
(Omitted)
SUGGESTIONS OF THE MINISTRY OF FOREIGN ECONOMIC RELATIONS AND TRADE
CONCERNING THE FURTHER CHECKING UP AND RECTIFICATION OF VARIOUS TYPES OF
FOREIGN ECONOMIC RELATIONS AND TRADE COMPANIES
In accordance with the "Decision of the Central Committee of the Communist
Party of China and the State Council Concerning the Further Checking Up
and Rectification of Companies", and on the basis of the "Circular of the
State Council Concerning the Further Checking Up and Rectification of
Various Foreign Economic Relations and Trade Companies", suggestions are
hereby put forward concerning the further checking up and rectification of
various foreign economic relations and trade companies (hereinafter
referred to as "the foreign trade companies"):
1. Foreign trade companies at various levels and of various types attached
to the provinces, autonomous regions, municipalities directly under the
Central Government, and municipalities under separate planning
(hereinafter referred to as "the various localities), as well as those
attached to the various departments under the Central Government, must all
conduct the checking up and rectification strictly. Those foreign trade
companies at various levels and of various types that are not in
conformity with the prescribed requirements shall resolutely be abolished
or merged, or their right to handle import and export trade shall be
revoked, strictly in accordance with the provisions of "the Suggestions
Concerning the Abolition or Merger of Companies Attached to the Various
Departments Under the Central Government" put forward by the National
Leading Group for the Checking up and Rectification of Companies. The
emphasis of the checking up and rectification is laid on the foreign trade
companies at various levels and of various types that have been
established since 1988; after the checking up and rectification, if it is
really necessary to retain one or two of them, the case shall be submitted
to the Ministry of Foreign Economic Relations and Trade for reexamination
and confirmation strictly in accordance with the six prerequisites for the
establishment of foreign trade enterprises, as prescribed by the aforesaid
Ministry.
2. Foreign trade companies that fall under one of the following
circumstances shall resolutely be abolished or merged, or their right to
handle import and export trade shall be revoked:
(1) companies that do not settle their foreign exchange with the Bank of
China or with other banks designated by the State Administration for
Foreign Exchange Control, and have evaded foreign exchange control
seriously;
(2) companies that have colluded with external businessmen and helped them
purchase export goods directly from the inland or handle export business,
thereby helping them evade foreign exchange control;
(3) companies that have been established in the same department or in the
same region, handling the same or similar business, so they are just
reduplicate setups;
(4) companies that do not have the necessary conditions for handling
foreign trade, or lack external marketing channels for handling export
trade but do so chiefly by entrusting other companies;
(5) the branch offices set up by local foreign trade companies outside the
provinces (autonomous regions, or municipalities directly under the
Central Government) for handling import and export business.
(6) subcompanies of the second or third rank with the right to handle
import and export trade, established by comprehensive foreign trade
companies attached to various local governments.
3. After the completion of the strict checking up and rectification,
foreign trade companies at various levels and of various types shall be
established in accordance with the following provisions:
(1) With the exception of the Ministry of Foreign Economic Relations and
Trade, from among the foreign trade companies attached to the various
departments under the Central Government, one company for each of the
aforesaid departments may be retained, depending on their respective
needs; where one or two departments really need(s) to set up companies for
specialized products, the case shall be examined and confirmed by the
Ministry of Foreign Economic Relations and Trade separately; as to the
other companies, they shall all be abolished or merged, or their right to
handle import and export business shall be revoked.
(2) From among the comprehensive foreign trade companies attached to
provinces (autonomous regions, or municipalities directly under the
Central Government), only one or two shall be retained; as to the other
companies, they shall all be abolished or merged, or their right to handle
import and export business shall be revoked.
(3) For those localities (including the municipalities at the prefectural
level, the same below) that have already been vested with the right to
handle import and export, business, only one or two companies shall be
retained with their right to handle import and export, on condition that
they meet the actual needs and the prescribed requirements;
as to the other companies, they shall all be abolished or merged, or their
right to handle import and export business shall be revoked (with the
exception of those companies in Guangdong and Fujian Provinces which were
established before the end of 1987).
(4) For those economic and technological development zones that have been
approved by the State Council, only one foreign trade company with the
right to handle import and export business shall be retained; as to the
other companies, they shall all be abolished or merged, or their right to
handle import and export business shall be revoked.
(5) The right to handle import and export trade of those foreign trade
companies attached to the counties (including municipalities at the county
level, the same below) shall be revoked (with the exception of those
companies in Guangdong and Fujian Provinces which were established before
the end of 1987). As to one or two special cases where the foreign trade
companies meet the prescribed requirements and handle only the local
specialties of their counties, that is, the third category of export
commodities promising a bright prospect of export sales, and thus it is
necessary to retain their right to handle import and export business, such
cases shall be submitted to the Ministry of Foreign Economic Relations and
Trade for approval.
(6) From among the foreign trade companies, attached to various provinces,
autonomous regions, municipalities directly under the Central Government,
municipalities under separate planning, and special economic zones that
handle barter transactions with the Soviet Union and the East European
countries, only one or two companies shall be retained; as to the other
companies, they shall all be abolished or merged, or their right to handle
import or export business shall be revoked.
(7) From among the trading companies, attached to counties adjacent to
border ports which are established with the approval of the State Council
and handle petty barter trade in the border areas, only one company shall
be retained for each of the aforesaid counties; where a port county does
not meet the prescribed requirements, a trading company at the region (or
prefecture, municipality) level, over the port may be retained; as to the
other companies, they shall all be abolished or merged, or their right to
handle petty barter trade in the border areas shall be revoked.
4. All international economic and technological cooperation companies
established without the approval by the State Council or by the Ministry
of Foreign Economic Relations and Trade shall all be abolished. With
respect to those international economic and technological cooperation
companies (including those companies which handle economic and
technological cooperation business with the Soviet Union and the East
European countries that have been approved by the State Council or by the
Ministry of Foreign Economic Relations and Trade, and those international
economic and technological cooperation companies that engage in the
expansion of business contacts for external economic and technological
cooperation or in the trial management of the exportation of export
commodities of the third category, all the localities and departments
shall, in accordance with the seven prerequisites for the establishment of
companies of the aforesaid type as formulated by the Ministry of Foreign
Economic Relations and Trade, carry out a strict checking up and
rectification on the aforesaid companies, and then submit the cases to the
Ministry of Foreign Economic Relations and Trade for re-examination and
confirmation.
5. It is necessary to re-verify and confirm the business scope of foreign
trade companies at various levels and of various types.
The first category of export commodities, as prescribed by the State,
shall be handled by the national foreign trade corporations, or the
national industry and trade import and export corporations as well as by
their branch offices and subsidiaries in accordance with the approved
business scope, and the aforesaid corporations shall also undertake to
fulfil the export plan transmitted by the State, and the tasks to turn
over a definite amount of foreign exchange earnings to the Central
Government. All the other foreign trade companies are not permitted to
handle export commodities of the first category; where the aforesaid
provisions are violated, the foreign exchange earnings obtained shall all
be confiscated and be turned over to the Central Government, and the
responsibilities of the persons in charge shall be investigated. A strict
control should be exercised over the business scope of foreign trade
companies for handling export commodities of the second category. The
foreign trade companies attached to various departments under the Central
Government shall handle products of their own industries in accordance
with the business scope approved by the Ministry of Foreign Economic
Relations and Trade, or handle export commodities of the second or third
category in accordance with the approved business scope; the specialized
foreign trade companies attached to provinces (autonomous regions,
municipalities directly under the Central Government) shall handle export
commodities of the second or third category in accordance with the
appraised and confirmed business scope; as to those comprehensive foreign
trade companies attached to provinces (autonomous regions, or
municipalities directly under the Central Government), the foreign trade
companies that are attached to prefectures and have retained their right
to handle import and export business, and the foreign trade companies in
the economic and technological development zones, they shall be permitted
to handle only export commodities of the third category. The various
categories of foreign trade companies that handle export commodities of
the second and third categories shall all undertake to fulfil the export
plans and the tasks to turn over a definite amount of foreign exchange
earnings to the Central Government or to the local governments. The import
business of foreign trade companies at various levels and of various types
shall be handled in accordance with the business scope of import
commodities approved by the Ministry of Foreign Economic Relations and
Trade and also with the existing pertinent provisions.
6. The foreign trade companies with their business scope, which are
attached to various localities and various government organs and have been
retained after the checking up and rectification, shall be submitted to
the Ministry of Foreign Economic Relations and Trade for examination and
approval; with respect to the foreign trade companies at various levels
and of various types in Guangdong and Fujian Provinces that were
established after examination and approval, the framework for the
abolishment and merger of these companies formulated in the process of the
checking up and rectification shall also be submitted to the Ministry of
Foreign Economic Relations and Trade for examination and approval. The
foreign trade companies that have been retained after verification and
confirmation shall present the examination and confirmation certificate
issued by the Ministry of Foreign Economic Relations and Trade to the
administrative departments for industry and commerce for examination and
approval, and then go through the procedures for registration.
The foreign trade companies at various levels and of various types located
in Hainan Province and in the special economic zones shall be checked up
and rectified in accordance with the pertinent provisions and the unified
arrangement. The foreign trade companies at various levels and of various
types have been retained after the checking up and rectification shall be
submitted by their respective competent departments for foreign economic
relations and trade to the Ministry of Foreign Economic Relations and
Trade for the record.
In the event that a company has been discovered not in conformity with the
aforesaid provisions, the Ministry of Foreign Relations and Trade has the
right to abolish it, or revoke its right to handle external business, or
to readjust its business scope.
7. In accordance with the decision of the Central Committee of the
Communist Party of China and the State Council that henceforth government
organs from the State Council down to the people's governments at various
levels shall, in principle, not directly manage any companies, foreign
trade companies at various levels and of various types as well as
companies that chiefly handle import and export business shall all be
placed under the leadership and administration, in their line of industry
and business operations, by the Ministry of Foreign Economic Relations and
Trade and by the local competent departments for foreign economic
relations and trade in accordance with the unified policies formulated by
the State.
8. After the completion of the checking up and rectification, the import
and export business related to their own products, as conducted by large-
and medium-sized technology-intensive production enterprises and
conglomerates of the closely-knit type, shall be examined and approved by
the local competent departments for foreign economic relations and trade,
and then submitted to the Ministry of Foreign Economic Relations and Trade
for the record; in the event that a production enterprise or conglomerate
is discovered to be short of the prescribed qualifications for handling
import and export business, the Ministry of Foreign Economic Relations and
Trade has the right to overrule it. An application, which is filed by a
national or transprovincial conglomerate for handling import and export
business, shall be examined and approved by the Ministry of Foreign
Economic Relations and Trade.
SUGGESTIONS OF THE MINISTRY OF MATERIAL SUPPLIES CONCERNING THE FURTHER
CHECKING UP AND RECTIFICATION OF VARIOUS TYPES OF MATERIAL SUPPLY
COMPANIES
(Omitted)
1989年10月18日
关于切实加强财会管理，积极推行银行承兑汇票结算的意见
中国农业发展银行
关于切实加强财会管理，积极推行银行承兑汇票结算的意见
中国农业发展银行
1998年财会工作的总体思路是：深化财会改革，提高经营管理水平；狠抓基础建设，强化内控机制，规范会计行为；完善结算方式，积极推行银行承兑汇票结算；做好服务与监督工作。为配合全行的改革，有效地整顿金融秩序和防范金融风险，实现农业政策性资金的封闭运行，充分发
挥财会部门的职能作用，现提出如下意见：
一、加大财务管理力度，努力提高经营管理水平
深化财务改革，严格财务管理，规范财务开支，实行分层授权的财务控制和经营目标责任制考核，努力增收节支，提高经营效益，是1998年财务工作的重点。
(一)严格财务管理，规范财务开支。财政部关于《国家政策性银行财务管理规定》(财商字[1997]491号)，明确了政策性银行财务工作实行“计划管理、分级核算、统负盈亏、利差补贴、保本经营”的财务管理体制，同时对资本金、资金筹集、资金运用、财务计划的申报与审批等作了?
魅饭娑āＵ馐墙形倚胁莆窆芾恚细癫莆窨В娣恫莆窈怂愕闹匾谰荩鞣中幸险婀岢怪葱小Ｔ谡飧龉娑ɑ∩希苄薪】熘贫ㄓ》ⅰ吨泄┮捣⒄挂胁莆窆芾碇贫取泛汀痘夭莆窆芾戆旆ā贰8骷缎械牟莆窆芾硪细褡袷夭莆窆芾淼母飨罟娑ǎ敌行谐じ涸鹬疲岢植莆窨
А耙恢П省鄙笈贫取Ｐ姓⒐せ帷⑷耸碌炔棵乓凑崭髯缘闹霸穑浜喜苹岵棵湃险孀龊没鼐选⒐せ峋选⒗投ぷ屎屠投Ｏ辗训目в牍芾怼?
(二)全面实施以法人为核心的财务管理制度，实行分层授权的财务控制制度。总行负责各省级分行、计划单列市分行财务计划和基本建设购建计划以及机关本身财务收支计划的审批，各级行在建工程、固定资产计划、无形资产、公益救济性捐赠的审批，为全系统统一配置较大型设备；
省级分行和计划单列市分行根据总行下达的财务计划，负责辖内分支机构房屋及建筑物、安全防卫费、低值易耗品、递延资产、无形资产摊销及有关设备部件配置的审批，单笔金额4万元以上费用的审批；地市二级分行根据上级行下达的财务计划，负责业务管理费中除工资、邮电费、印刷?
押桶幢壤崛〉闹肮じ＠选⒐せ峋选⒔逃选⒀媳Ｏ栈鹨酝猓ケ式鸲?000元以上的费用开支审批。从 1998年1月1日开始，呆账准备金和坏账准备金由地市二级分行统一计提，各县市支行的呆账准备金和坏账准备金全额上划地市二级分行。县市支行的费用开支原则上实行报?
酥啤8莨矣泄毓娑ǎ邓凹绦墒〖斗中泻图苹チ惺蟹中型骋患铺岷徒赡伞8骷缎幸细裰葱猩鲜龉娑ǎ⒃谧苄惺谌ǖ姆段冢忧苛斓迹细窆芾恚险嬷葱懈飨畈莆裰贫劝旆ǎ娣逗怂愫图觳椤8骷缎幸缡当ǜ婀潭ā⑽扌渭捌渌什褐煤头延每榭觯坏孟日逗笞嗪
筒痪笈饺ü褐米什涂Х延谩?
(三)实行经营目标责任制考核，探索一条科学的经营管理途径。总行将印发《经营目标责任制考核暂行办法》。考核内容包括宏观政策执行指标与定量考核指标。宏观政策执行指标又分为信贷政策执行、费用成本控制、利息偿还、安全经营四项指标；定量考核指标分为经营状况指标、
经营成果指标两大类，其中经营状况指标设置了企业存款增长率、资金运用率、贷款收息率、贷款利息收回率、粮棉油直接库存值与贷款比率、呆滞呆账贷款占用率六个小项指标，并分工商、开发分别考核。考核实行百分制计分办法：其中宏观政策执行考核指标40分，每小项指标10分，小
项指标下又分细项的再平均记分考核；定量考核指标60分，其中经营状况指标48分，每小项指标8分，小项下又分细项的再平均计分考核；经营成果指标12分。未完成成本控制指标和经营成果指标的，超额部分要分别在以后年度消化，并按经营责任制考核指标扣分。考核计分结果与奖励工?
省⒎延谩⑺昂罄蠓峙涔夜常蕴逑志纯龊没挡灰谎睦娌钜煨裕冒旆ù?998年1月1日起执行。实行经营目标责任制是全行性的工作，各级行要成立以行长为首的、各职能部门参加的考核领导小组，指标横向要落实到各职能部门，纵向要落实到所辖机构。各营业机构要按照各自?
闹霸鸱止ぢ涫档饺耍骷缎幸醇就ū己酥葱星榭觯攵源嬖诘奈侍饧笆辈扇〈胧慕ぷ鞣椒ǎ险婵朔咝砸泻鍪泳芾淼牟徽Ｏ窒螅茸⒁夥乐拐咝砸猩桃祷忠乐拐咝砸蟹且谢阆颍ν瓿缮霞缎邢麓锏木勘暝鹑沃瓶己酥副昙苹?
(四)全面完成1998年财务计划。1998年国家继续实行从紧财政、货币政策。努力完成1998年财务收支计划，是确保农业发展银行各项改革措施顺利实施的至关重要的一项工作。各级行务必高度重视：一是要加强应收利息管理，压缩不正常资金占用。各分行的表内应收利息1998年要按19
97年年底余额的10%消化，1998年新增的表内应收利息，不得超过当年利息收入的8%；表外应收未收利息要按1997年底余额的5%收回。二是要加强系统内资金往来利息管理，减少我行再贷款利息支出。系统内资金往来利息在坚持计息期仍为2、5、8、1月末的基础上，利息偿还期定为每季末?
?5日，并按核定的亏损计划按季视同各级行作为偿还再贷款利息数额扣减，各级行财会部门和计划部门要互相配合，在规定的偿还期内及时归还系统内借款利息。三是计划部门、信贷部门、财会部门要紧密配合，搞好信贷资金的调度与使用，克服资金调度过程中的资金利息损失和利差倒?
依⒏旱！Ｋ氖且×垦顾醪缓侠淼淖式鹫加煤拖纸鹂獯婕叭嗣褚写婵睿跎俨缓侠淼淖式鹫加美⑺鹗АＮ迨且龊萌嗣褚谢罾⑹栈毓ぷ鳌4俗ㄏ畲钜鸦轿倚凶魑杂睿骷缎幸忧慷源讼畲畹墓芾怼Ｗ苄薪路⑽募魅啡嗣褚凶ㄏ畲畹牟莆裾吆秃怂惆
旆āＡ且细窨刂品延每АＴ谧苄形聪麓锓延每П曜记埃〖斗中泻陀挡吭莅疵咳嗣磕?万元、地市二级分行每人每年3.5万元、其他营业机构每人每年3万元掌握使用，不得突破。上半年的业务宣传费和招待费，按1997年下达控制数的40%掌握使用，不得突破。目前暂不核定各级?
泄潭ㄗ什褐弥副辍Ｓ捎谖倚械姆延每Ю丛从诓普に悖煌谄渌桃狄校床普恳笥νＶ挂磺芯柙С觯脖匦胫С龅模ㄗ苄猩蠛撕蟊ú普颗挤娇闪兄АＦ呤腔菩兄肮ひ搅品寻墒褂弥贫龋霭苫模床渭庸ぷ髂晗蓿筛鋈顺械Ｏ嘤Ρ壤囊揭┓眩话
沧暗缁啊⒐褐么蟾绱蟮龋细裣薅ǚ段Ш褪俊0凑罩醒胍螅≌缁胺岩宦墒敌邪墒褂贸Р徊拱旆ǎ晃丝刂聘鋈瞬固苑延弥С觯胤匠鎏ǖ墓叵蹈鋈松钚缘牟固缈诹浮⑹卟艘约拔锛鄄固勺苄懈涸鸢才欧延茫彩粲刖眯б婀夜车恼撸葱兴稣咚们陌旆
ǎ苄胁话才耪夥矫娴闹С觥＝窈蠓惨宰苄忻宄雒嬲倏母骼嗷嵋楹途侔斓母骼嗯嘌蛋啵磺蟹延镁勺苄锌В苄懈鞑棵挪坏迷倭硗馐杖∪魏畏延茫骷缎幸膊坏帽ㄏ魏位嵋榉选⒆柿戏训确延谩?
二、加强会计管理，提高核算质量，防范内部风险
认真贯彻落实朱副总理在全国金融工作会议提出的关于恢复“三铁”即：“铁账本、铁算盘、铁规章”的指示，切实加强会计管理，规范业务行为，健全内控机制，防范内部风险，减少业务差错，提高核算质量，是1998年会计工作的根本任务。
(一)贯彻落实各项会计基础制度，严格核算手续。总行已经制定下发了《出纳制度》、《委托代理业务核算办法》、《会计管理暂行规定》等，还将陆续出台《会计出纳检查辅导制度》、《会计业务操作规程》和《会计管理等级行考核办法》。各级行在会计核算中，必须严格按规定进
行账务处理，按人员的设置与岗位的设定制定岗位责任制，并抓好事后考核。对违规操作和岗位职责履行不严而酿成案件造成经济损失的失职行为，除要追究当事人的责任外，还要视失职人员的过失程度和性质，追究其监督人员相应的责任。
(二)抓紧配备内勤主任和检查辅导员，建立内控监督机制。内勤主任和会计出纳检查辅导员都是监督把关岗位，内勤主任主要是对重要业务事项和重要业务环节的临柜把关，行使事中监督，使业务处理全过程置于制度之下；检查辅导是对已经处理完成的业务事项所进行的检查，是一种
事后监督。两者形成内控监督机制的两道防线。总行已经下发了内勤主任坐班制度，各级行要按制度规定的任职条件积极物色人选，抓紧配备，总行要求1998年6月30日前配齐全部内勤主任并到位；检查辅导员现多数行尚未配备，总行将在印发的《会计出纳检查辅导制度》中对此作出明确?
娑ê鸵螅浔傅某醪揭饧牵菏〖斗中?～3人，计划单列市分行和地市分行2人。要求在1998年底前全部到位。已经配备内勤主任和会计检查辅导员的，要抓好其岗位职责的考核。总行和各省(区、市)、计划单列市分行要经常了解检查辅导情况和核算质量情况，针对存在的问题相应采取
整改措施。
(三)实行会计岗前培训，持证上岗制度。由于我行基层营业机构增设时间不长，划转人员业务素质参差不齐，相当一部分会计人员对会计业务不很熟悉，为保证会计人员所应有的业务素质要求，以充分履行其岗位职责，根据国家有关规定对会计人员实行资格审查认证制度。对未取得会
计员以上职称或财政部门颁发的会计证人员，省级分行和计划单列市分行要统一进行脱产或在职培训，1998年8月底前按会计员应具备的标准由总行统一出题考试，合格者发给总行统一印刷的《农发行会计资格证》；考试不达标的，年底前允许补考一次，再不达标者要调离会计岗位。
(四)抓好出纳工作，确保库款安全。不少基层营业机构基础设施较差，相当一部分行是租房办公营业，安全隐患较大，各分行一定要保持高度警惕，特别是对库款安全问题切不可掉以轻心。不具备设库条件的，不允许设库，继续实行寄库办法。要建立责任制和安全防卫制度，把“四双
”制度、内勤主任验收入库制度、查库制度等落实到实处。为保证查库制度的落实，各级行每查库一次，应将其查库结果上报上级行。
(五)开展会计管理等级行评比活动，提高会计核算质量。账务处理质量不高、核算差错多是目前各级行所存在的较为普遍的问题。为提高会计核算质量，减少核算差错，总行决定将在1998年开展会计管理等级行评比活动。各营业机构要按总行即将印发的有关考核标准组织账务核算，为
考核评比做充分的准备。各管理行要做好所辖单位的达标升级考核和申报工作，地市二级分行对县市支行的考核面为100%，省级分行和计划单列市分行的考核面不得低于30%。
(六)做好会计调研工作，为行领导决策当好参谋。各级行会计部门要充分发挥综合职能作用，搞好调研工作，定期向行领导汇报调研情况，为行领导提供较有力的决策数据和决策分析。各级行财会管理人员和具有高级会计师、会计师职务的，要充分履行其应有的职能，积极带头搞好调
研工作。每人每年结合本职岗位实际，要写出两份以上有分量的调研材料报领导参阅。领导对上报的参阅调研材料，要认真阅读和批示，要采取积极的态度去鼓励他们搞调研。对调研报告反映的问题要采取相应的措施加以解决。1998年总行财会部将会同杂志社组织一次财会调研论文征集活
动，望各级行财会人员积极参与，踊跃投稿。
三、加强基建管理，严格控制投资规模
基本建设是一项政策性很强的工作，必须实行一把手负责制，在思想上、组织上、合规合法上与总行党组保持高度的一致。凡经总行批准购建营业办公用房的省级分行和计划单列市分行，要严格按总行下达的投资规模和投资计划执行。超过预算的行，要认真分析原因，尽快压缩投资规
模和装修标准，把超投资控制在下达的计划内。对擅自修改设计、增加面积、超标准装修和购买设备而导致的超投资部分，总行要等额扣减费用和公益金，并按超投资部分计算其资金占用利息，作为每年的利息收入下达利润计划。要加快购建进度，自下达规模和计划的三年之后，还未完成
购建任务的，要相应扣减租赁费。省级分行和计划单列市分行以下机构的基建投资问题，总行正在积极争取政策，在未得到政策允许情况下，一律不得从事基建投资和变相购买土地。对职工住房建设，要采取多方筹资办法逐步解决。要按规定及时足额提取住房公积金，职工住房提取的折旧
要专款专用，凡是动用的，必须报总行审批。
四、开展财务、会计、联行结算、基建制度执行情况大检查，澄清财会业务家底
1998年第四季度总行将结合会计等级行考核，组织财会人员进行一次全面业务大检查。各营业机构在上级行未检查前，要按检查要求进行一次自查。各管理行要根据所辖机构业务量情况进行抽查。对检查中的问题，要对症下药，积极采取措施进行整改，并作为下次检查考核的重点。对
检查中所发现的问题在下次还未加以改进的，要取消其等级资格。自查或管理行抽查所发现案件及违法问题，各省级分行和计划单列市分行汇总后要向总行报告。
五、积极推行银行承兑汇票结算方式
为积极支持粮棉油企业切实搞好粮棉油调销工作，保证政策性资金不流失、不浪费，对在农业发展银行系统开立基本存款账户的粮棉油企业的调销活动，应积极推行银行承兑汇票方式结算。
(一)农业发展银行办理银行承兑汇票结算的承兑银行必须通过省以上主管行的授权和资格审查。有资格的银行必须有健全的计划、信贷、会计管理部门，获得由总行统一印制的银行承兑汇票结算专用凭证和汇票专用章。无授权和资格的银行不允许办理承兑银行承兑汇票。承兑银行承兑
汇票金额权限要与贷款审贷权限相适应，明确内部审查、承兑、签章、核算、保管责任分工，信贷部门按支付结算办法和有关规定负责对出票人的资格、资信、购销合同和汇票记载的内容等审查考核同意后，与出票人签署银行承兑协议；计划部门负责承兑资金、规模的调配；会计部门负责
审查凭证单据要素内容和办理核算手续；行长或主管行长负责对承兑银行承兑汇票的核批工作。不准越权越岗承兑银行承兑汇票。
(二)农业发展银行承兑的银行承兑汇票必须符合已确定的业务范围：一是用于国家特种储备和国家及地方专项储备粮棉油的调销、移库的结算。二是国家定购粮油的调销结算。三是县以上各级政府的计划内调拨以及在县级以上粮食批发市场调销的市场调剂粮油结算。四是粮棉油企业间
购销额在50万元以上的大宗粮棉油商品交易结算等。
(三)农业发展银行承兑的银行承兑汇票必须具备下列条件：一是企业结算双方必须是在中国农业发展银行系统开立基本存款账户的粮棉油企业；二是申请承兑的企业必须向开户行提交国家储备粮、国家及地方专项储备及县以上各级政府粮棉油调拨文件、调拨计划及粮棉油购销双方企业
签订购销合同；三是票据结算必须贯彻支付结算原则，必须有支付票据金额的可靠资金来源，必须有真实的交易关系和债权债务关系。
(四)农业发展银行承兑的银行承兑汇票必须要素齐全。经农业发展银行承兑的银行承兑汇票必须在正面注明“不准转让”字样。注明“不准转让”字样的银行承兑汇票一律不准背书转让、质押、贴现。农业发展银行不准承兑在他行开户企业的银行承兑汇票，未经总行批准一律不准为他
行票据进行贴现。
(五)各级行要认真贯彻人民银行颁布的《支付结算办法》，切实加强对票据等支付结算的管理，健立健全岗位责任制。总行将根据有关规定和我行实际制定具体操作规程，加强内部监督，严密控制各个重要部位和环节，严禁一切违规违纪行为，确保结算渠道的畅通和资金安全。
1998年3月9日
