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四项费用是国家拨给企业用于技术组织措施、新种类产品试制、劳动安全保护措施和零星固定资产购置等四项开支的专款。这些开支主要是用来为企业提高和改善生产技术水平提供物质技术条件,是每一个企业几乎或多或少都需要的开支;它的项目繁多,投资额较小而收效较快。四项费用是直接为生产服务的,管好用好四项费用,对于发展生产有着重要的作用。企业为了增加产品品种,提高产品质
The four expenses are earmarked funds for the four expenditures appropriated by the state for enterprises for technical organization measures, the trial production of new types of products, labor safety protection measures and sporadic acquisition of fixed assets. These expenditures are mainly used to provide the material and technical conditions for enterprises to improve and improve the technical level of production. They are almost or almost all the expenses that every enterprise needs. It has a large amount of projects, small investment and quick results. The four costs are directly for the production of services, management and use of four costs, for the development of production has an important role. Enterprises in order to increase product variety, improve product quality