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企业财务体制是国家与企业之间的分配关系。其基本内容是,财政以何种收入形式(是纳税。还是缴利)参与企业盈利分配,以何种支出形式(是留用利润,减免税金,弥补亏损,还是直接拨款)参加企业资金周转,比例多高、数额多大。它关系到国家财政收入和企业发展活力,是正确处理国家、企业和职工三者利益关系的重要环节。近年来进行的企业财务体制改革,其目的就在于理顺这种利益分配关系,调动各方面搞活经济,发展生产、扩大流通的积极性。改革企业财务体制,改变原来的分配关系,必然带来资金渠道的变化。正确认识和处理这种变化,是巩固企业财务体制改革成果,维护国家和企业分配关系的需要,但是
Enterprise financial system is the distribution relationship between the state and the enterprise. Its basic content is, what kind of income (tax payment or profit-making) the financial participation in the distribution of corporate profits, in what form of expenditure (retained profits, tax relief, make up for losses, or direct funding) to participate in corporate cash flow, the proportion of How high, how much. It is related to the state revenue and the vitality of the enterprise development and is an important link in correctly handling the interest relations among the state, enterprises and employees. The purpose of the reform of the corporate financial system carried out in recent years is to straighten out the distribution of benefits and mobilize all parties to activate the economy, develop production and increase the enthusiasm for circulation. Reforming the financial system of enterprises and changing the original distribution relations will inevitably bring about changes in funding channels. To correctly understand and handle such changes is the need to consolidate the achievements of the reform of the financial system of enterprises and to maintain the distributional relations between the state and enterprises. However,