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Article 3 Any units or individuals shall not use the material assets reorganization to damage the lawful rights of listed companies and their shareholders.
第三条任何单位和个人不得利用重大资产重组损害上市公司及其股东的合法权益。
Article 7 Any units and individuals have the obligation to keep the information of material assets reorganization known to them confidential before the disclosure according to the law.
第七条任何单位和个人对所知悉的重大资产重组信息在依法披露前负有保密义务。
General budget refers to involving capital budget and material assets budget into the budget system, so carrying out general budget should be based on value management of material assets.
综合预算是指将实物资产预算价值纳入到预算体系中,因此综合预算的实施必须建立在实物资产的价值管理基础上,计价核算则是实现价值管理的有效途径。
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