论文部分内容阅读
当前,由于国家对信贷资金实行了控制,今年全省农贷用于乡镇企业发展的资金只有8亿元,比1984年减少31.6%,只占资金需要量的50%.由于资金不足,许多在建项目处于停工状态,有一千多个老企业因购置原料有困难而停产或半停产.本文特就此谈点不成熟的意见. 1、坚持按规定提足维简费和折旧基金.维持简单再生产费用和固定资产折旧基金的合理提取,是企业维持简单再生产的必要条件.我省共有乡镇煤矿3,700多个,1984年产原煤7,100万吨,按吨煤提取维简费4元,仅此一项一年就可积累资金28,400万元.全省乡镇企业固定资产原值19亿元,按规定的综合折旧率,全年可提取折旧基金1.5亿元.我省有相当一部分乡镇企业少提或不提维简费和折旧基金,有些乡、村在确定企业承包指标时,将固定资产折旧,当作承包利润,要求企业上交;还有一些企业承包人,为了多得超利润提成,压低维简
At present, due to the state’s control over credit funds, the funds for the development of agricultural loans for township enterprises in the province this year is only 800 million yuan, which is 31.6% less than in 1984, and only accounts for 50% of the capital requirements. Due to insufficient funds, many Construction projects are in suspension, more than a thousand old companies have stopped production or have been discontinued due to difficulties in purchasing raw materials. This article will talk about immature opinions on this point. 1. Adhere to the provision of maintenance funds and depreciation funds as required. The reasonable extraction of reproduction costs and depreciation of fixed assets is a necessary condition for the company to maintain simple reproduction. There are more than 3,700 township and town coal mines in our province. In 1984, 71 million tons of raw coal was produced, and 4 yuan per ton of coal was extracted, only this one The project can accumulate funds of 284 million yuan in one year. The original value of fixed assets of the township and township enterprises in the province was 1.9 billion yuan. According to the stipulated comprehensive depreciation rate, the depreciation fund of 150 million yuan can be drawn in the whole year. A considerable number of township enterprises in the province are not mentioned or Without referring to maintenance funds and depreciation funds, some townships and villages depreciate fixed assets as contracted profits when they determine their contracting targets, and require enterprises to turn in the profits; and some enterprise contractors, in order to obtain more super-profits and lower their costs. Wei Jian