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一些教科书和教材对资金平衡表作出了几乎相同的定义:资金平衡表是在特定日期用货币评价来总括反映经营资金及其来源的状况的一种方式。我们赞同这个定义。实际上,社会主义企业的资金平衡表旨在对拨付给企业的国家资金(固定资金和流动资金)的利用效果实施财务监督。根据资金平衡表可以确定企业自有流动资金的保证程度,定额资产与定额的吻合情况,结算信贷关系的状况,尤其是可以确定企业与财政机关预算缴款方面(基金付费,周转税等)的结算,以及企业与贷款的国家银行、与产品的购买单位、与
Some textbooks and textbooks have almost the same definition of the balance sheet: The balance sheet is a way to use a monetary evaluation on a specific date to collectively reflect the status of the operating funds and their sources. We agree with this definition. In fact, the balance sheet of socialist enterprises aims to implement financial supervision over the use of state funds (fixed funds and liquid funds) allocated to enterprises. According to the fund balance table, the degree of assurance of the company’s own liquidity, the matching of the fixed assets to the fixed amount, and the status of the settlement credit relationship can be determined. In particular, the budget contribution of the enterprise and the financial institution (fund payment, turnover tax, etc.) can be determined. Settlement, as well as the national bank of companies and loans, purchasers of products, and