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自改革以米,每谈到对国有企业的改革,几乎都要涉及到“正确处理国家、企业、职工个人三者利益的关系”。那么“国家、企业、职工个人三者利益”的提法科学吗? 一、新的企业财务会计制度引出的问题。按照传统财务、会计理论,企业自有资金有广义和狭义之分。广义的企业自有资金是指企业可以自行支配、长期使用、无需偿还的资金,包括固定基金、流动基金,其他单位投入资金、专用基金、专用拨款、施工企业的特种基金和实行含量工资包干企业的含量工资包干结余等。狭义的企业自有资金是指企业拥有所有权和经营权(占有权、支配权和使用权)的资金。这洋,上述广义自有资金中的国家和外单位投入的资金,因其所有权不属于企业,就不包括在狭义的企业自有资金中。在
Since the reform took rice, every reform of the state-owned enterprises has involved the “correct handling of the relations between the interests of the state, the enterprise, and the employees”. Then, is the reference to “the interests of the state, the enterprise, and the individual workers?” I. The problems posed by the new enterprise financial accounting system. According to traditional financial and accounting theories, the company’s own funds are broad and narrowly defined. Broadly-owned corporate self-owned funds refer to funds that can be used by enterprises for their own purposes, long-term use, and do not need to be repaid, including fixed funds, mobile funds, funds invested by other units, special funds, special grants, special funds of construction companies, and enterprises that implement content-based payrolls. The content of wages such as dry balance and so on. Narrowly defined corporate self-owned funds refer to funds that the company owns ownership and operating rights (occupation, control, and use rights). This ocean, the funds invested by the state and foreign units in the above-mentioned broad-based self-owned capital, because its ownership does not belong to the enterprise, is not included in the narrowly-owned enterprise’s own funds. in