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对乡镇企业的投资是乡镇财政自有资金管理的重要内容,因为乡镇企业上交的利润和管理费等款项,是乡镇财政自有资金的主要来源,而在乡镇财政的统筹支出中,对乡镇企业的投资又占有一定的比例,因此,必须加强管理。在不违背乡镇财政总会计制度的情况下,对投资资金的管理应注意如下几个方面: (一)认真清理现有投资资金。目前各乡镇的企业投资款,多数未进行清理,存在着严重不实的现象。有因企业的划分、合并、转让、撤销而投资
The investment in township and village enterprises is an important part of the management of the township’s own financial resources. Since the profits and management fees turned over by the township and village enterprises are the main sources of self-owned funds for township and town finance, Business investment also occupy a certain percentage, therefore, we must strengthen management. Without violating the general system of accounting for township and town finance, the management of investment funds should pay attention to the following aspects: (1) Seriously clean up the existing investment funds. At present, most enterprises and investment funds in various towns and cities have not been cleaned up and there is a serious untrue phenomenon. There are due to the division of enterprises, mergers, transfers, withdrawals and investment