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最近,国家计委、财政部、中国人民建设银行在总结经验的基础上,共同颁发了《关于调整国家预算内基本建设拨款改贷款范围等问题的若干规定》,从1986年起开始施行。为了便于执行这一规定,我们就几个主要问题作些说明。一、为什么要调整“拨改贷”范围? 国家预算内基建投资全部由拨款改贷款,变无偿使用为有偿使用,目的是为了增强资金周转观念、利息观念和投入产出观念,增强投资使用的经济责任制.几年来的实践证明,这项改革对有还款能力的建设项目是十分必要的,成效也是显著的。但是,1985年后,对于科研、学校、行政事业性质等没有还款能力的建设项目,在实行
Recently, the State Development Planning Commission, the Ministry of Finance and the People’s Construction Bank of China jointly issued “Several Provisions on Adjusting the Scope of Loans for Capital Construction Projects in the State Budget on the Basis of Experiences”, starting from 1986 onwards. In order to facilitate the implementation of this provision, we will explain some of the major issues. First, why should we adjust the scope of “change credit”? Capital investment in the national budget all from appropriation to change loans, change the use of compensation for non-paid use, the purpose is to enhance the concept of capital turnover, interest concepts and input-output concepts, and enhance investment Economic Responsibility System Used. Practice over the past few years has proved that this reform is absolutely necessary for construction projects with repayment ability and its effectiveness is remarkable. However, after 1985, construction projects that do not have repayment capacity, such as scientific research, schools and administrative institutions, are under way