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近些年来,我国沿海港口的建设,取得了长足的进步,而海港行业的投资政策,也产生了许多变化。无论是资金来源的渠道,还是豁免贴息的实施,无论是基本建设的投资管理,还是资金筹措的方式……这是伴随着我国整个的改革进程和财政的松紧程度而发展演进的。 海港行业的继续发展呼唤着健全、科学、合理的投资政策。为此,笔者不揣粗浅,将对海港投资政策的一些思考和盘托出,期望引起讨论。 海港行业面临着债务困境 这决非危言耸听。1993年7月1日,财政部为使会计核算与财务管理向国际惯例接轨,在全国各行业普遍实施新会计制度。同时人民币对美元的汇率也“并轨”,调整为8.7:1。所有利用外资的海港企业在调账后无一例外地加大了债务。同年,凸现出来的财务费用也令海港企业相当数量的利润被抵
In recent years, the construction of China’s coastal ports has made great strides, and many changes have taken place in the investment policies of the harbor industry. Whether it is the source of funds or the implementation of exemption from interest subsidy, whether it is the investment management of capital construction or the means of financing ... This is accompanied by the entire reform process in our country and the degree of financial easing. The continuous development of the seaport industry calls for sound, scientific and reasonable investment policies. For this reason, I do not foresee the superficiality and will give some thought to the harbor investment policy and hopefully arouse discussion. Harbor industry is facing debt dilemma This is by no means alarmist. July 1, 1993, the Ministry of Finance to make accounting and financial management to the international practice, universal implementation in all sectors of the country’s new accounting system. At the same time, the RMB exchange rate with the U.S. dollar is also “merged”, adjusted to 8.7: 1. All the harbor enterprises that make use of foreign capital have increased their debts without exception. In the same year, the outstanding financial costs also caused a considerable amount of profits for the harbor enterprises to be offset