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国营工交企业的生产、经营资金,主要是由国家通过各种渠道拨给的,当市场物价不新上涨、货币相对贬值时,国家拨给企业的资金如何保值,是当前应该探讨的重要课题。就流动资金来说,五年来工业产品普遍涨价一倍以上,五年前的国拨流动资金实质上缩小了一半,国家吃了大亏。企业也感到资金周转困难。在固定资金方面,由于资产是按帐面原值计提折旧,随着固定资产购建价格上涨,降低了企业固定资产的更新能力。七十年代初期,普通工业厂房每平方米造价100元左右,现在要500元以上,企业的建设年代越久,其更新能力越弱。由于上述原因,必然导致企业的生产成本虚降、利润虚增(或亏损虚减)。对此,我粗浅的意见是:
The production and operating funds of the state-owned industrial and commercial enterprises are mainly allocated by the state through various channels. When the market price is not rising, and the currency is depreciating relatively, how the state allocates funds to the enterprises to preserve value is an important topic that should be explored at present. As far as working capital is concerned, industrial products have more than doubled in price in the past five years. The state allocated liquidity funds in the past five years was substantially reduced by half, and the country has suffered major losses. Businesses also feel that cash flow is difficult. With respect to fixed funds, depreciation is charged on the basis of the original book value. With the increase in the purchase and construction prices of fixed assets, the ability to update fixed assets of enterprises is reduced. In the early 1970s, ordinary industrial plants cost about 100 yuan per square meter, and now they have to spend more than 500 yuan. The longer the company is built, the weaker its renewability. Due to the above reasons, it will inevitably lead to a drop in the production cost of the company and an inflated profit (or loss reduction). My shallow opinions on this are: