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随着经济体制改革的不断深入和发展,专款专用这一资金管理制度也受到强烈的冲击,具体表现为:许多企业为了搞活经济,提高经济效益,保证企业正常的资金周转,将专款他用。对此,许多人议论纷纷。笔者认为,应灵活正确地对待这一问题。1.专款专用的局限性。如果一味强调专款专用,就会使许多暂时未使用处于静止状态的资金闲置起来,不能充分发挥资金的增值作用,从一定意义上说,这造成了整个财富的巨大浪费。
With the continuous deepening and development of the economic system reform, the funds management system for earmarked funds has also been strongly impacted. The concrete manifestation is that many companies will use funds for special purposes, in order to invigorate the economy, improve economic efficiency, and ensure normal capital turnover. Many people talk about this. The author believes that this issue should be handled flexibly and correctly. 1. Special funds are limited. If we only emphasize the earmarking of special funds, we will idle many unused funds that are still at rest, and we will not be able to give full play to the added value of funds. In a sense, this has caused a huge waste of the entire wealth.