一、新体制下的资金结构在传统体制作用下,企业资金结构专指固定资金、流动资金、专项资金的构成,这与当时国家财务管理体制珠联壁合,可谓独具风格。资金的这种性状构成既为行政部门直接管理、考核企业发挥了积极作用,也体现了单一投资主体的客观要求。然而,稍加分析,就不难发现,这种与计划经济相协调的资金结构的划分主要是着眼于资金的周转特性,在会计中,体现为资金的占用形态,即 I. Capital Structure under the New System Under the traditional system, the corporate capital structure specifically refers to the composition of fixed funds, liquid funds, and special funds. This is in line with the national financial management system at that time. Such a trait of capital constitutes an active role for the direct administration of the administrative departments, assessment of enterprises, and reflects the objective requirements of a single investment entity. However, with a little analysis, it is not difficult to find that the division of the financial structure coordinated with the planned economy is mainly focused on the turnover characteristics of funds. In accounting, it is reflected in the form of capital occupation, ie,