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學(xué)習(xí)快評丨qibao666888　　(五??(wu))違??(wei)法??(fa)收?(shou)取??(qu)保??(bao)證??(zheng)金??(jin)?，拒??(ju)絕??(jue)接??(jie)受?(shou)中??(zhong)小??(xiao)企??(qi)業(yè)??(ye)以??(yi)金??(jin)融??(rong)機??(ji)構(gòu)??(gou)出?(chu)具??(ju)的??(de)保??(bao)函??(han)等??(deng)提??(ti)供??(gong)保??(bao)證??(zheng)?，或??(huo)者??(zhe)不??(bu)及??(ji)時??(shi)與??(yu)中??(zhong)小??(xiao)企??(qi)業(yè)??(ye)對??(dui)保??(bao)證??(zheng)金??(jin)進??(jin)行??(xing)核??(he)算??(suan)并??(bing)退??(tui)還??(hai)；　　國??(guo)有??(you)大??(da)型??(xing)企??(qi)業(yè)??(ye)沒??(mei)有??(you)法??(fa)律??(lv)、行??(xing)政??(zheng)法??(fa)規(guī)??(gui)依??(yi)據(jù)??(ju)??，要??(yao)求祝(qiu)以??(yi)審??(shen)計??(ji)機??(ji)關(guān)??(guan)的??(de)審??(shen)計??(ji)結(jié)??(jie)果??(guo)作??(zuo)為??(wei)結(jié)??(jie)算??(suan)依??(yi)據(jù)??(ju)的??(de)??，由??(you)其??(qi)監(jiān)??(jian)管??(guan)部??(bu)門??(men)責(zé)??(ze)令??(ling)改??(gai)正??(zheng)；拒??(ju)不??(bu)改??(gai)正??(zheng)的??(de)??，對??(dui)負??(fu)有??(you)責(zé)??(ze)任??(ren)的??(de)國??(guo)有??(you)企??(qi)業(yè)??(ye)管??(guan)理??(li)人??(ren)員??(yuan)依??(yi)法??(fa)給??(gei)予??(yu)處??(chu)分??(fen)??。??。