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今年国务院发布的《全民所有制工业企业承包经营责任制暂行条例》规定:“实行承包经营责任制的企业,试行资金分帐制度,划分国家资金和企业资金,分别列帐。”本文就如何贯彻试行资金分帐制的问题作些初浅的探讨。(一)试行资金分帐,是指已经实行承包经营责任制的国营企业,在不改变全民所有制性质的前提下,把企业的资金(主要是固定资金和流动资金),根据其来源从帐面上划分为国家资金和企业资金,并分别单独列帐反映。国家资金的所有权属于国家;企业资金的所有权属于企业。国家资金和企业资金从性质上讲,它们都属全民所有制性质。所不同的
The Interim Regulations on Contracted Management Responsibility System for Ownership-Owned Industrial Enterprises promulgated by the State Council this year stipulates that: “Enterprises that have implemented the responsibility system for contracted operations shall try out a fund-sharing system and divide state funds and enterprise funds, and shall be separately accounted for.” The question of the fund-sharing system makes some preliminary explorations. (1) Pilot fund splits refer to state-owned enterprises that have already implemented the responsibility system of contracted operations. Without changing the nature of the ownership of the whole people, the funds (mainly fixed funds and liquid funds) of the enterprise are taken from the accounts according to their sources. It is divided into national funds and corporate funds, which are separately accounted for. The ownership of state funds belongs to the state; the ownership of corporate funds belongs to the enterprise. In terms of the nature of state funds and corporate funds, they all belong to the ownership of the whole people. Different