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当企业的自有资源(利润、折旧、动员内部潜力、固定负债)不足扩大生产之用,或在实现利润的时间和办理扩大生产的支出的时间不一致的时候,则由预算拨给企业以扩大生产的资金(增加自有流动资金、基本建设)。苏联国家预算拨给国民经济各部门的基建投资约占各部门用于扩大再生产的资金总额的72%。在增加自有流动资金的总额中,约有三分之一是预算拨款。预算与所有国营企业和经济机构之间的关系就是这样形成的。这种相互关系为财政机关对国营企业和
When the enterprise’s own resources (profits, depreciation, mobilization of internal potential, fixed liabilities) are insufficient to expand production, or the timing of profits and expenditures for expanding production time inconsistent, then the budget allocated to the business to expand Production of funds (increase their own liquidity, capital construction). The infrastructure investment allocated to the various branches of the national economy by the Soviet national budget accounts for about 72% of the total funds used by various departments for the expansion of reproduction. About a third of the total increase in own-account liquidity is budgetary appropriations. This is how the relationship between the budget and all state-owned enterprises and economic institutions is shaped. This interrelationship for the financial institutions and state-owned enterprises