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福建省人民政府关于农业生产若干具体政策问题的规定

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福建省人民政府关于农业生产若干具体政策问题的规定

福建省人大常委会


福建省人民政府关于农业生产若干具体政策问题的规定
福建省人大常委会


(1981年4月11日福建省第五届人民代表大会常务委员会第九次会议批准 1981年4月19日福建省人民政府公布施行)


我省耕地较少,但山地多,海域广阔,地处亚热带,气候温和,雨量充沛,发展粮食、甘蔗、茶叶、水果等农作物和林业、畜牧业、渔业的潜力很大。我省又是中央确定实行特殊政策、灵活措施的省份。我们必须坚持四项基本原则,继续解放思想,清除“左”的影响,逐步调整农业经
济结构,充分发挥我省的优势,把农业生产搞活,使粮食生产和多种经营的发展有一个大的突破,使集体和社员尽快富裕起来。为此,根据中共中央关于发展农业的两个文件和关于进一步加强和完善农业生产责任制、关于积极发展农村多种经营的通知的精神,结合我省实际情况,特作如下
规定:
一、加强和完善农业生产责任制。要根据多数群众的意愿和因地制宜的原则,实行多种形式的责任制,允许多种经营形式、多种劳动组织、多种计酬办法同时存在,不要搞一刀切。从我省实际情况出发,应着重提倡专业承包、联产计酬,包工到组、联产计酬的责任制。在农业生产长期
搞不好,农民生活贫困的地方,或由于其他原因,多数群众要求包产到户、包干到户的,都应当允许。这也是不脱离社会主义总轨道的一种责任制形式。要坚决改变那种主观主义的瞎指挥、不计效果的大呼隆、平均主义的大锅饭的错误做法。不论哪些地方包产到户、包干到户,都要做到中
央关于进一步加强和完善农业生产责任制文件规定的六条要求。对少数地方出现的分田单干,要进行疏导,从扶持发展生产、增加集体经济因素入手,因势利导,运用各种过渡形式逐步组织起来。大部分已经落实了生产责任制的生产队,多数群众满意的,就应当稳定下来,不要变动。至今
还未落实责任制的生产队,应根据多数群众的意见,尽快落实下来。不论采取哪一种形式的责任制,都要敢于领导,善于领导;放任自流和硬顶硬扭的做法都是错误的。
主要经济作物,如集体经营的甘蔗、烟叶、蔬菜等,应实行统一种植计划,管理包到劳、包到户,联产计酬的办法。茶叶管理也要实行专业承包,责任到劳,联产计酬,根据不同茶种、茶龄,一定几年不变。
集体栽培的果树,特别是龙眼、荔枝、柑桔,可以实行专业承包,责任到劳,联产计酬,也可以包产到户,根据不同果树、树龄,一定几年或十几年不变。房前屋后现有的零星果树原属于社员的,归还社员所有;社员在房前屋后新种的果树,谁种谁有,永远不变。
二、加强和完善林业生产责任制。现有林地管理,凡是社员集体投工营造的社、队林场,仍坚持专业队、专业组统一经营,但应按投工劳力折股,收益按股分红。幼林抚育管理应包到组、包到劳。在不挤林、不毁林的前提下,林地间种的杂粮、经济作物,谁管林就由谁种谁收。宜林荒
山和道旁河滩的零星荒地,由大队统一规划,分给生产队或社员个人(也可以几个人合股)造林,谁造谁有,发给森林所有证,长期不变。房前屋后现有的原属社员的零星竹、木,应归还社员,永远不变。要稳定山林所有权,抓紧解决林权纠纷问题,任何一方都不得乘机砍伐有争执的木、
竹。
三、加强和完善渔业生产责任制。凡是大队核算搞得好的,应当稳定不变;搞得不好,多数群众又要求改变的,应允许改为生产队或生产单位核算。海洋捕捞也要实行多种形式责任制,可以以生产队、船、生产作业单位实行大包干,几定奖赔、比例分成等办法。内海小型传统作业,在
保护水产资源的前提下,允许几个人集资经营流钓作业生产。集体经营的海涂养殖要实行生产责任制,包到组、包到户、包到劳;集体无力开发的荒滩海涂,由社、队统一安排,划给社员开发使用,十年不变。池塘养殖可以包到户、包到劳;水库、河浦、港道养殖实行队、组专业承包。在
不占用集体耕地的前提下,允许社员新开鱼塘,养鱼数量不限,也可以繁殖出售鱼苗。黄瓜鱼、带鱼等主要经济鱼类的派购任务要确定基数,超基数部分按议价收购。
四、加强和完善畜牧业生产责任制。要充分利用荒山草坡,大力发展牛、羊等食草牲畜。积极扶持、鼓励社员发展家禽家畜,在不破坏资源,不损害集体和他人利益的前提下,社员饲养牛、猪、羊、鸡、鸭、鹅、兔、蜂、蚕等数量不限。集体的畜、禽可以实行专业承包、联产计酬或公
有私养的办法。饲料地、饲料粮要认真落实。
五、国营农、林、牧、渔、茶、果场要加强和完善生产责任制。各场应参照本规定的精神,根据实际情况,制定具体办法。
六、认真推行合同制,把生产队的自主权、农民的主动性和国家经济计划的要求协调起来。生产队无论实行哪种形式的责任制,都要同包产单位(组、劳、户)签订承包合同,把生产计划,农副产品交售,各项资金提留,义务工负担,水利、耕牛、农机具等集体财产管理使用,都用签
订合同的形式定下来,落到实处。各种指标要订得恰当,使承包单位有产可超。定合同的双方,都要严格按合同办事,不履行合同造成损失的,要承担经济责任。有关政法部门,要受理这类案件。
土地属于国家和集体所有。包产到组、包产到户、包干到户的耕地、林地和果园,以及由集体分配的自留地、饲料地,社员只有耕作使用权,没有所有权,不准出租、买卖、转让、抛荒,不准私占耕地盖房。同时,对包产到户、包干到户的土地,应由生产队统一安排,不允许带土改时
的原耕地。
对烈、军属和五保户的照顾,都要确定具体办法,落到实处。
七、积极发展副业生产,发挥集体和个人两个积极性。要因地制宜,广开门路,着重发展劳动密集的种植、养殖、捕捞、采集、工艺美术、缝纫、修理、编织业等,还可以种花、养鸟、养金鱼、热带鱼等。有条件的地方,经过批准也可以发展不同大工业争原料的集体加工业。集体的副
业生产要实行多种形式的责任制。鼓励、扶持社员发展家庭副业,凡是适宜社员个人经营的项目,尽量由农户自己去搞,生产队加以组织和扶助。只要不剥削他人,不破坏资源,都应当允许,不搞包产到户的地方,可以因地制宜,适当扩大自留地、饲料地。两者面积一般可占生产队耕地总
面积的百分之七到十二,最高限度不超过百分之十五,归社员使用,长期不变。
八、逐步改变主要农产品收购办法。粮食、油料征购(包括加价)以1979年任务为基数,一定五年不变,超基数的增购部分实行议价收购。逐步推广经济合同制,粮食征购任务和经济作物的收购任务,由国家收购部门同生产队订立合同,确定双方应承担的义务。生产队在保证完成
合同规定交售任务的前提下,对作物种植面积有权自行灵活安排,剩余的产品,有权自行处理。国营农、林、牧、渔、茶、果场的粮、油和主要经济作物确定征购和派购的基数,一定五年不变,超基数部分允许自行处理。
九、逐步调整农业经济内部结构。农业生产的指令性计划改为指导性计划,在粮食供应平衡的条件内,有计划地逐步把农业经济内部比例失调的状况调整过来。坚决贯彻执行“决不放松粮食生产,积极开展多种经营”的方针。今后仍然要把粮食生产摆在重要位置上。发展多种经营,决
不能挤掉粮食。粮食播种面积要基本稳定,努力提高单产,保证总产计划的完成。同时稳妥地调整农业经济内部结构,狠抓多种经营。福州、厦门两市的农业生产布局,应在为城市人民生活、轻工、外贸、旅游和特区服务的前提下,因地制宜,科学安排。仙游、安溪、平潭、东山、永定、
尤溪六县,在农业内部结构改革上可先走一步,充分发挥当地优势,讲求最大经济效益,因地制宜,合理布局,加快发展多种经营。粮食实行统购和统销差额大包干。闽南应发挥冬季“天然大温室”的优势条件,多种蔬菜瓜果,增加出口和供应国内北方大城市的需要。
十、社员口粮应贯彻按劳分配原则。社员劳动工分粮和基本口粮的比例,可采取三七开或四六开,也可以采取按工分分配加照顾的办法,或采取大多数社员讨论决定的其他办法。不论采取何种办法,都要有利于调动社员劳动的积极性,有利于计划生育。对烈、军属和“五保户”要给予
应有的照顾。
十一、加强对私有大型运输工具的管理。凡是私人已购买的汽车、拖拉机、机动船等大型运输工具,不准搞投机倒把、走私贩运,也不宜采取简单折价归队的办法,要加强行政管理,根据自愿互利的原则,组成运输队或合作小组,为国营和集体单位进行生产和运输,并按规定交纳税收
和管理费。
十二、建立农村干部奖励制度,推行管理干部、科学技术人员岗位责任制。在加强政治思想工作的同时,对增产、增收、增贡献和降低人口增长率的单位的管理干部和科学技术人员,应给予精神鼓励和物质奖励,因工作不负责任,没有完成任务的,应给予批评教育。



1981年4月19日

汽车金融公司管理办法(英文版)

中国银行业监督管理委员会




China Banking Regulatory Commission No. 4 Order
Upon the approval of the State Council, the Administrative Rules Governing the Auto Financing Company is now promulgated by the China Banking Regulatory Commission.





Chairman Liu Mingkang

October 3, 2003





Administrative Rules Governing the Auto Financing Company
Chapter I General Provisions
Article 1 The Administrative Rules Governing the Auto Financing Company (hereinafter referred to as the Rules) is stipulated in accordance with relevant laws and regulations to serve the need of developing auto financing business and regulating the business activities of the non-bank financial institutions engaging in auto financing business.



Article 2 Auto financing companies referred to in the Rules are defined as non-bank financial legal entities charted by the China Banking Regulatory Commission in compliance with relevant laws, regulations and the Rules to provide loans for auto buyers and dealers in the mainland of China.



Article 3 Auto financing companies are supervised and regulated by the China Banking Regulatory Commission.



Chapter II Incorporation, Change and Termination


Article 4 The establishment of an auto financing company shall be subject to the approval of the China Banking Regulatory Commission.



Without the approval of the China Banking Regulatory Commission, no individual or entity shall be allowed to establish an auto financing company, or engage in auto financing business, or include in the name of a company such names as “auto financing” or “auto loan” that indicate the company’s engagement in auto financing business



Article 5 An investor of an auto financing company shall satisfy following requirements:

(a) It shall be a corporate legal entity incorporated in and outside China.

If the investor is a non-financial entity, its total assets of the previous year shall be no less than RMB4 billion yuan or an equivalent amount in convertible currencies; its annual business revenue of the previous year shall be no less than RMB2 billion yuan or an equivalent amount in convertible currencies.

If the investor is a non-bank financial institution, its registered capital shall be no less than RMB300 million yuan or an equivalent amount in convertible currencies;

(b) It shall have sound business performance and remain profitable for the last three consecutive years;

(c) It shall comply with the laws of the countries where it is incorporated and shall have a clean record;

(d) In case of the largest investor, it shall be an auto enterprise or a non-bank financial institution.

The auto enterprise refers to an enterprise that manufactures and sells the whole unit of an automobile.

The largest investor refers to the investor with the largest share of capital and its capital contribution accounting for no less than 30 percent of the total equity of the auto financing company;

(e) It shall not invest in more than one auto financing company; and

(f) It shall satisfy other prudential supervisory requirements set forth by the China Banking Regulatory Commission.



Article 6 An auto financing company shall satisfy the following conditions in order to be incorporated:

a) the minimum amount of registered capital required by the Rules;

b) Articles of Association that complies with relevant laws including the Company Law of the People’s Republic of China and the Rules;

c) senior management familiar with auto financing and other related business;

d) a sound organizational structure, management and risk control systems;

e) proper business premises, safety measures and other facilities for business operations; and

f) other conditions set out by the China Banking Regulatory Commission.



Article 7 The minimum registered capital of an auto financing company shall be no less than RMB500 million yuan or an equivalent amount in convertible currencies. Registered capital shall be paid-in capital.



The China Banking Regulatory Commission shall have the power to adjust the minimum registered capital of an auto financing company in line with the developments of auto financing business and the prudential requirements, but the adjusted floor shall not be lower than the amount provided in this Article.



Article 8 The establishment of an auto financing company shall cover two stages, i.e. the preparation stage and the business commencement stage. The Chinese text of all application documents for the preparation and the business commencement stages shall prevail.



Article 9 To apply for the preparation of a prospective auto financing company, the largest investor of the company shall act as the applicant and submit the following documents to the China Banking Regulatory Commission:

(a) an application letter, including the auto financing company’s name, location of incorporation, registered capital, business scope and investors’ names and amounts of investment, etc.;

(b) a feasibility study on establishing the auto financing company, including a market analysis, a business plan, the organizational structure, an assessment of the company’s risk control capability, the proforma balance sheet and profits in the following three years after the business commencement;

(c) an Articles of Association of the auto financing company (a draft note);

(d) basic information of each investor of the auto financing company, including name, legal representative, location of incorporation, a photocopy of the business license and a summary of business performance, etc.;

(e) the investor’s balance sheet, profit and loss statement and cash flow statement for the latest three years audited by qualified auditing firms;

(f) name and resume of the person in charge of the preparation; and

(g) other documents required by the China Banking Regulatory Commission.



If the applicant is a foreign non-bank financial institution, it shall submit the consent of its home country supervisory authority in writing. If the applicant is a non-financial entity, it shall submit the credit rating report of the previous year by a rating agency.



Article 10 The China Banking Regulatory Commission, upon receiving a complete set of application documents for the preparation of an auto financing company, shall provide its decision of approval or denial in writing within six months.



Article 11 The applicant shall, upon receiving the approval letter from the China Banking Regulatory Commission, complete the preparation within six months. If the applicant has justification for prolonging the preparation stage beyond the prescribed period, it shall submit a written application to the China Banking Regulatory Commission before the original deadline falls due, and may extend the preparation stage for up to three months subject to the approval.



If the applicant fails to apply for business commencement upon the completion of the preparation stage or the extended preparation stage, the original approval document for the preparation shall become void automatically.



During the preparation stage, the applicant shall not conduct any auto financing business.



Article 12 The applicant shall, before the deadline of the preparation stage or the extended preparation stage, apply for business commencement to the China Banking Regulatory Commission with the following attachments:



(a) a report on completion of the preparation and an application letter for business commencement;

(b) a certification of paid-in capital issued by a qualified Chinese certifying agency, and a registration certificate issued by the State Administration of Industry and Commerce;

(c) articles of Association of the auto financing company;

(d) names and detailed resumes of proposed senior managerial personnel;

(e) name and capital contribution of each shareholder;

(f) proposed business rules and procedures and internal controls;

(g) verification documents on business premises and other business-related facilities issued by relevant authorities; and

(h) other documents required by the China Banking Regulatory Commission.



Article 13 The China Banking Regulatory Commission, upon receiving a complete set of business commencement application documents, shall provide its decision of approval or denial of the application within three months. If the application is approved, the applicant shall receive a written approval letter attached with a license to conduct financial business with the prescribed business scope. If the application is denied, the applicant shall receive a written notice in which reasons for denial are provided.



The applicant shall, before commencing operations, register with the State Administration of Industry and Commerce with the presentation of the license to conduct financial business, and receive a corporate legal entity business License.



The China Banking Regulatory Commission shall revoke the license to conduct financial business and issue a public notice of the revocation if the auto financing company, after receiving the business license, fails without justification to open business within three months, or, without approval, stops operation for six consecutive months after business commencement.



Article 14 An auto financing company shall not set up any branch or subsidiary.



Article 15 The appointment of the senior managerial personnel of an auto financing company shall be either subject to the qualification review by the China Banking Regulatory Commission or filed with the China Banking Regulatory Commission for record.



The chairman of the board of directors, general manager and deputy general manager, executive directors, and chief financial officer of an auto financing company are subject to the qualification view by the China Banking Regulatory Commission. The qualifications of these senior managerial personnel and procedures relating to qualification review and filing for record shall be issued separately.



Article 16 An auto financing company, in case of any of the following changes, shall seek the approval of the China Banking Regulatory Commission:

(a) change of company name;

(b) change of registered capital;

(c) change of business premises;

(d) change of business scope;

(e) change of organizational structure;

(f) change of equity structure;

(g) revision of Articles of Association;

(h) change of senior managerial personnel;

(i) merger or split; and

(j) other changes that require the approval of the China Banking Regulatory Commission.



Article 17 The liquidation of an auto financing company whose operation is terminated because of dissolution, closure or bankruptcy, shall be carried out in compliance with relevant laws and regulations.



Chapter III Business Scope and Supervision


Article 18 An auto financing company may conduct all or part of the following lines of Renminbi business with the approval of the China Banking Regulatory Commission:

(a) taking deposits with maturity of no less than three months from its shareholders in the mainland of China;

(b) extending loans for auto purchase;

(c) extending loans to auto dealers for purpose of purchasing automobiles or facilities for operations (including the show-room construction, purchase of spare parts and equipment repairs);

(d) transferring and selling auto loan receivables;

(e) borrowing from financial institutions;

(f) providing guarantee for auto purchase financing;

(g) agency business relating to auto purchase financing; and

(h) other loan business approved by The China Banking Regulatory Commission.



Article 19 An auto financing company, in case of extending loans to a natural person for auto purchase, shall observe relevant rules governing the auto loans to individual buyers promulgated by the relative supervisory authority. In case of extending auto loans to a legal entity or other organizations, an auto financing company shall observe relevant rules set out by General Provisions of Loans and other regulations.



Article 20 An auto financing company, without the approval of relevant regulatory authorities, shall not issue bonds or borrow funds from overseas. When an auto financing company’s establishment and business operations involve currency exchange, outward repatriation of profits, provision of auto loans for non-residents, capital management or other business transactions relating to foreign exchange administration, the company shall be subject to relevant regulations to be jointly issued by relative regulatory authorities and the State Administration of Foreign Exchange.



Article 21 An auto financing company shall meet the requirement on the capital to risk assets ratio, and the capital adequacy ratio shall not be less than ten percent. The China Banking Regulatory Commission may increase the minimum requirement of capital adequacy ratio of an individual company in line with the company’s risk profile and risk management capability. Other requirements on risk control and management relating to various kinds of assets shall be issued separately by the China Banking Regulatory Commission.



Article 22 An auto financing company shall adopt relevant accounting rules for financial institutions.



Article 23 An auto financing company shall compile in required format and submit to the China Banking Regulatory Commission the balance sheet, the profit and loss Statement, the cash flow statement and other statements required by the China Banking Regulatory Commission, and submit the financial statements of the previous year within three months after the end of each accounting year.



An auto financing company shall not provide false financial statements, or statements in which important facts are concealed.



Article 24 An auto financing company shall establish and improve various business management systems and internal controls in line with Guidelines on Strengthening Internal Controls of Commercial Banks issued by the People’s Bank of China, and report the systems to the China Banking Regulatory Commission before their implementation.



Article 25 An auto financing company shall accept the on-site examination and the off-site surveillance by the China Banking Regulatory Commission.



Article 26 The China Banking Regulatory Commission may call the legal representatives or other senior managerial personnel of an auto financing company for inquiries into problems discovered during regular examinations, and demand the company to correct within a prescribed time frame.



Article 27 An auto financing company shall establish a system of external audit on a regular basis and submit to the China Banking Regulatory Commission annual auditor’s report signed by the company’s legal representative within six months after the end of each accounting year.



Article 28 An auto financing company, in case of encountering payment difficulties or other emergencies, shall take remedial actions, and promptly report to the China Banking Regulatory Commission.



Article 29 The China Banking Regulatory Commission shall demand remedial actions by an auto financing company in case of the following circumstances:

(a) The company suffers from a loss in the current year of above 50 percent of the registered capital or losses in the last three consecutive years of above 10 percent of the registered capital;

(b) The company is in payment difficulties; and

(c) The company faces other major operational risks that the China Banking Regulatory Commission deems necessary to issue an order for corrective actions.



Article 30 The China Banking Regulatory Commission, after issuing an order for corrective actions to an auto financing company, may take the following enforcement actions:

(a) demanding or prohibiting the change of the company’s senior managerial personnel;

(b) suspending part of the company’s business or prohibiting the company’s engagement in new business lines;

(c) demanding an increase of the company’s capital within a prescribed time frame;

(d) demanding the company to change its equity structure or implement other forms of restructuring;

(e) prohibiting the dividend distribution; and

(f) other enforcement actions that the China Banking Regulatory Commission deems necessary.



Article 31 An auto financing company, when receiving an order for remedial actions, shall not resume normal business operations until the following conditions are met and are approved by the China Banking Regulatory Commission:

(a) Solvency is restored;

(b) Losses are covered; and

(c) Major operational risks are addressed.



Article 32 The maximum time limit that an auto financing company is allowed for corrective actions shall not exceed one year. If the company fails to meet the objectives of remedial actions within the prescribed time limit, its operation shall be terminated in accordance with relevant laws and regulations.



Article 33 Auto financing companies may establish a trade association for self-regulation purposes. The activities of the trade association are subject to the guidance and oversight of the China Banking Regulatory Commission.



Chapter IV Legal Liabilities


Article 34 Any establishment of an auto financing company or any auto financing business without the approval of the China Banking Regulatory Commission shall be banned. If the case constitutes a crime, criminal liabilities shall be investigated. If the case dose not constitute a crime, the China Banking Regulatory Commission shall confiscate the illegal earnings and impose a fine between one to five times the illegal earnings. If no illegal earnings are involved, the China Banking Regulatory Commission shall issue an order for remedial actions and impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan.



Article 35 The China Banking Regulatory Commission shall demand correction and impose a fine of RMB1000 yuan if a company, without the approval of the China Banking Regulatory Commission, includes in its name such words as “auto finance”, “auto loan”, etc. that indicate the company’s engagement in auto financing business.



Article 36 In case of an auto financing company being found to engage in business activities beyond its prescribed business scope, the China Banking Regulatory Commission shall issue a warning against the company, confiscate the illegal earnings and impose a fine in a range of one to five times the illegal earnings. If no illegal earnings are involved, the China Banking Regulatory Commission imposes a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.



Article 37 In case of an auto financing company being found in violation of relevant provisions of the Rules to provide false financial statements or statements in which important facts are concealed, the China Banking Regulatory Commission shall issue a warning against the company, and impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.



Article 38 In case of an auto financing company being found in violation of relevant provisions of the Rules to reject or impede the examinations and oversight by the supervisor, the China Banking Regulatory Commission shall issue a warning against the company, and impose a fine of no less than RMB10,000 yuan and no more than RMB30,000 yuan.



Article 39 An auto financing company, in case of being found in violation of the Rules, shall be punished in accordance with the provisions of Article 34 to Article 38. If the violation is a serious one, the China Banking Regulatory Commission may ban the company’s senior managerial personnel from holding senior management position for one to ten years, or in some particular case, for life.



Article 40 An auto financing company, in case of being found in violation of other Chinese laws and regulations, shall be subject to enforcement actions by relevant regulatory authorities.



Chapter V Supplementary Provisions


Article 41 The Rules is applicable to all auto financing companies incorporated in the mainland of China funded by investors from Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan province.



Article 42 The Rules enters into effect on October 3, 2003, and the power of the interpretation rests with the China Banking Regulatory Commission.




最高人民法院关于行政性公司开办的企业倒闭后是否承担连带清偿责任问题的复函

最高人民法院


最高人民法院关于行政性公司开办的企业倒闭后是否承担连带清偿责任问题的复函

1990年10月8日,最高人民法院

江苏省高级人民法院:
你院1990年6月19日苏法(经)请字第2号《关于鹿城区工业公司是否对原轻工业公司供销经理部的债务承担责任的请示》收悉。经研究,答复如下:
据你院报告所述,原温州市鹿城区轻工业公司属企业型公司,其下属企业供销经理部不属于党政机关办企业,因此,不适用中共中央、国务院中发〔1986〕6号文的规定。如果供销经理部实际上具备法人资格,其成立时原轻工业公司又没有审核不当的行为,只能以其停业时的财产清偿债务;如果供销经理部实际上不具备法人资格,或其成立时轻工业公司确有审核不当的行为,轻工业公司依据国务院国发〔1985〕102号文件所应当承担的审核不当的过错责任应由其并入的工业公司承担。

附:江苏省高级人民法院关于行政性公司开办的企业倒闭后是否承担连带清偿责任的请示 苏法(经)请字第2号
最高人民法院:
江苏省如东县麻纺厂诉浙江省温州市鹿城区工业公司无效购销合同纠纷一案,经江苏省南通市中级人民法院初审,江苏省高级人民法院二审终结。
一、基本案情:
1986年5月9日,江苏省如东县麻纺厂与浙江省鹿城区轻工业公司供销经理部(以下称供销经理部)签订了一份沙包袋购销合同,如东县麻纺厂发给对方沙包袋332500条,计货款262012.5元,另供给麻纱30.74吨,计货款67816.87元,供销经理部除已付85000元外,还欠如东麻纺厂货款及其利息计388514.54元。麻纺厂还有452230条沙包袋积压在库,难找买主,造成经济损失173785.45元,供销经理部应承担121649.82元。以上供销经理部合计应付给如东麻纺厂425164.36元。
供销经理部1984年7月18日经工商部门核准登记,系独立核算单位。鹿城区轻工业公司是供销经理部的主管部门。鹿城区轻工业公司于1984年4月2日经工商部门核准登记,领取营业执照,系独立核算单位,1986年4月清理整顿时,该公司由原来的企业型公司变更为行政管理型公司,下属有63个企业。1986年8月23日,经温州市鹿城区编委同意,撤销鹿城区轻工业公司,由原来的轻工业公司、机械五金公司、电器仪表公司合并组成一个新的单位,该单位对内称:鹿城区工业局工业管理办公室,对外称:鹿城区工业公司。该公司未领取营业执照,系行政管理型公司。
供销经理部1984年7月开业时领取的是临时营业执照,到1986年5月9日临时营业执照期满,后工商局没有核发新的营业执照,也未办理注销手续。供销经理部的债权债务由鹿城区工业公司负责清理。
二、一、二审法院处理情况
一审法院审理时认为:供销经理部临时营业执照已于1986年5月9日废止,不具有法人资格,责任应由鹿城区工业公司承担。二审法院审理时认为:供销经理部的临时营业执照到期后,工商局未发新照,且停业一年以上,应视为歇业,法人资格实际已经消亡,鹿城区工业公司作为被告参加诉讼是正确的。但供销经理部系独立法人,应独立承担民事责任,鹿城区工业公司不负连带责任。二审法院判决下达后,江苏省南通市中级人民法院在案件执行时又对我院判决提出异议,向我院报告认为,供销经理部的主管部门原鹿城区轻工业公司及合并后的鹿城区工业公司都是行政管理型公司,根据最高人民法院法(研)复(87)33号批复,鹿城区工业公司应负连带清偿责任,要求变更被执行主体,即供销经理部不能清偿的债务应由鹿城区工业公司负责清偿。
鹿城区工业公司是否对原轻工业公司供销经理部的债务承担连带清偿责任,我院审判委员会有两种意见:一、温州鹿城区工业公司是全民事业编制,主管全区直属工业企业,且代替区政府向企业收管理费,属行政管理部门,这样的单位开办的企业关闭后,根据最高人民法院法(研)复(87)33号批复,主管部门应承担连带清偿责任;二、温州市鹿城区工业公司是行政性公司,但不属于党政机关及其所属序列的事业单位,法(研)复(87)33号批复不适用本案,主管部门不承担连带清偿责任。审判委员会倾向于第一种意见,哪种意见正确及如何处理,我院意见不一致,特请示你院。请批复。
1990年6月19日