论文部分内容阅读
“专款专用”意即“买油的钱不能买盐”.它已长期成为我国资金管理的律条.我认为这一律条也得改革. 首先,“专款专用”使企业各种资金不能余缺调剂,互相通融,往往有钱用不得,“望钱兴叹”.《中共中央关于经济体制改革的决定》把“是否有利于发展社会生产力作为检验一切改革得失成败的最主要标准”,“专款专用”不利于发展生产力,应该改革.其次,“专款专用”只偏重计划管理,忽视了价值规律的作用.企业可以把更新改造资金大修理基金和各种自有资金暂时集中起来,用于某一产品生产线的改建扩建,新产品才能上市快,经济效益才会好.
“Dedicated means” means “can not buy salt for money” .It has long been the law of fund management in our country.I think this rule has to be reformed.First, “special fund for special funds” can not allow any shortage of funds to adjust, “The Central Government’s decision on the reform of the economic structure” takes “whether it is conducive to the development of social productive forces as the most important criterion for testing the success or failure of all reforms,” and “not for special purposes” Second, the “earmarking” only focuses on program management, ignoring the role of the law of value.Enterprises can put the funds for renovation and renovation of funds and all kinds of own funds temporarily concentrated for a product line Reconstruction and expansion of new products to market quickly, the economic benefits will be good.