文档介绍：中央企业财务预算管理暂行办法
Interim Measures for the Management of Financial Budgets of Central Enterprises
Order of the State-owned Assets Supervision and mission
(No. 18)
The Interim Measures for the Management of Financial Budgets of Central Enterprises, which were deliberated and adopted at the 49th meeting of the directors of the State-owned Assets Supervision and mission, are hereby promulgated and e into force as of June 25, 2007.
Li Rongrong
Director of the State-owned Assets Supervision and mission
May 25, 2007
Interim Measures for the Management of Financial Budgets of Central Enterprises
Chapter I General Provisions
Article 1 For the purposes of strengthening the financial supervision over the enterprises for which the State-owned Assets Supervision and mission (hereinafter referred to as the SASAC) performs the duties of a capital contributor (hereinafter referred to as "enterprises"), regulating the management of the financial budgets of the enterprises, these Measures are formulated in accordance with pany Law of the People's Republic of China, the Interim Regulation on the Supervision and Administration of State-owned Assets of the Enterprises, as well as the relevant financial accounting rules of the state.
Article 2 The preparation, report, ution and supervision of the enterprises' annual financial budgets shall be governed by these Measures.
Article 3 The term "financial budget" as mentioned in these Measures refers to the reasonable forecast, measurement, financial control and supervision of the economic resources and business operations of an enterprise within the budgetary year carried out by the enterprise on the basis of forecast and decision-making and by centering around the strategic plan.
The term "financial budget report" refers to the documents which reflect the forecast information about the operation of capital, business operation benefits, cash flow and other financial items within the budgetary year of an enterprise.
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