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资金管理体制近几年来已经进行了很多改革。如企业税后留利制度的实施、固定资产投资由拨款改贷款、流动资金有偿占用等。但这些改革还不能完全适应当前迅速发展的商品经济及日益深化的经济体制改革的形势。特别是随着承包经营的开展,现行资金管理体制中不适应部分又进一步暴露。第一:固定资金帐实不符,使用效率不高的弊端更明显,主要是管理体制的问题,无法要承包人承担责任其结果是固定资金的严重浪费。第二:企业内部有一块用于生产经营以外的特殊用途的专用资金,这一部分资金脱离周转,允许其闲置起来,这种做法,是与投资办企业的初衷相
The capital management system has undergone many reforms in recent years. For example, the implementation of the enterprise’s after-tax profit-sharing system, the change of fixed-asset investment from a grant to a loan, and the utilisation of liquid funds. However, these reforms cannot yet fully meet the current rapid development of the commodity economy and the deepening economic restructuring. In particular, with the development of contracted operations, the unsuitable part of the current fund management system has been further exposed. The first is that the fixed fund accounts are inconsistent, and the disadvantages of inefficient use are more pronounced. This is mainly due to the problem of the management system. It is impossible for the contractor to bear the responsibility. The result is a serious waste of fixed funds. Secondly, there is a special fund within the company for special purposes other than production and operation. This part of the funds is free from turnover and allowed to be idle. This is the original intention of investing in enterprises.