论文部分内容阅读
资产增值是近年来政府对企业承包或考核的一项重要指标。一般来说,国有资产增值有以下四大来源:(1)企业税后利润分配(指用于新增设备、归还生产性贷款、充实流动资金等部分)。(2)所有者的新增投入(包括财政无偿拨款、国内外其它法人合资、企业增发股票等)。(3)税务部门的减税(指各种形式的地方性优惠减免,不含税法明文规定的减免)。(4)新增负债(包括企业的各种银行借款、其它借款、其它负债和发行债券)。以上四项来源可分为三种类型的投入或增值。第一类为(1)投入,它是企业自己创造、属企业自主
Asset appreciation is an important indicator of government’s contracting or assessment of enterprises in recent years. In general, there are four major sources of value-added assets for state-owned assets: (1) Profit distribution after taxation (refers to the use of new equipment, return of productive loans, and enrichment of liquidity). (2) New investment by the owner (including financial grants, joint ventures with other legal entities at home and abroad, and additional shares issued by the company). (3) Tax reductions by the tax authorities (referring to various forms of local concessional exemptions, not including exemptions as stipulated in the tax law). (4) New liabilities (including various bank loans, other borrowings, other liabilities and issuance bonds of the company). The above four sources can be divided into three types of inputs or added value. The first category is (1) input, which is created by the company itself and is owned by the enterprise.