最近,滥用“自有资金”这一名词的情况时有出现.一些财政部门和主管部门对某些国家没有统一规定的费用,往往明文规定从单位自有资金中开支,如某控办在“小汽车、大轿车批准单”上注有“仅限于从自有资金中开支”字样;某财政局在关于调整副食品价格补贴的有关文件中规定:“应由企事业单位自行负担的副食品价格补贴,从企事业单位的自有资金中开支”等等.他们把“自有资金”理解为区别于国家资金的“自有”资金,这是不对的. 就企业来说,其资金按照形成来源可分为自有资金和借入资金.自有资金是企业可以长期独立运用的国家财政拨款和企业内部形成的资金,它包括 Recently, abuses of the term “own funds” have occurred from time to time. Some financial departments and competent authorities have stipulated that expenses that are not uniformly stipulated by certain countries are explicitly stipulated in the unit’s own funds. For example, a control office is “On the approval form for cars and cars,” there is the phrase “restricted to spending on self-owned funds,” and a certain financial bureau stipulates in the relevant documents concerning the adjustment of the subsidy for the price of non-staple food: “The non-staple food that should be borne by the enterprises and institutions themselves.” The price subsidy is paid out of the self-owned capital of enterprises and institutions, etc. They understand that “own funds” are different from the “owned” funds of state funds. This is wrong. For enterprises, their funds are The sources of formation can be divided into self-owned funds and borrowed funds. The self-owned funds are the state’s financial appropriations that can be used independently for a long time and the funds formed within the company. It includes