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《河北财会》今年第七期发表了重庆商学院陈炎顺同志“谈谈资金分帐管理”一文.陈文对实行资金分帐管理讲了如下三点理由: (1)有利于加强对国家资金和企业资金管理,避免资金管理混乱。国家资金、企业资金二者在法律上的所有权虽然同属于国家,但其所有权的归属程度是不一样的,企业对二者在使用权方面的占有程度,以及由此而引起的国家和企业在利益上的分配关系也是不一样的,所以,国家资金和企业资金在管理上也应区别对待。当企业的自有资金在全部资金中所占比
In the seventh issue of this year’s Hebei Finance Association, Comrade Chen Yanshun of Chongqing Business School published the article “Talking about Funds Splitting Management.” Chen Wen explained the following three reasons for the implementation of fund splitting management: (1) Helping to strengthen the country Capital and corporate fund management to avoid chaotic fund management. Although the legal ownership of both state funds and corporate funds is the same as that of the state, the degree of ownership of the ownership is not the same. The degree of ownership of the two companies in the use of rights and the resulting state and business The distribution of interests is also not the same. Therefore, national funds and corporate funds should also be treated differently. When the company’s own funds account for all funds