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实行有偿占用资金制度,就是要使企业不仅有权独立自主地运用国家资金,而且要对占用的国家资金承担经济责任,把权责利结合起来,促使企业进一步关心资金的使用效果,用较少的资金,发挥更大的经济效益。 1980年,财政部会同有关部门,根据国务院关于对国营企业实行资金有偿占用的规定,先后颁布了《关于对国营工业交通企业征收固定资金占用费的暂行办法》和《关于国营工交企业清产核资划转定额贷款和国拨流动资金实行有偿占用的通知》。有的地区和企业,试行两个占用费办法以来,初步积累了一些经验,收
The implementation of the system of paid occupation of funds means that enterprises should not only have the right to use state funds independently and independently, but also assume economic responsibility for the occupied state funds and combine their rights and obligations so as to urge the enterprises to further care about the use of funds, Capital, to play greater economic benefits. In 1980, in conjunction with the relevant departments, the State Council promulgated the Interim Measures on Imposing Occupied Funds for Fixed Funds for State-owned Industrial Transport Enterprises in accordance with the provisions of the State Council on the paid occupation of funds by state-owned enterprises, Transfer of fixed-term loans and the liquidation of the country to implement the paid occupation notice. " Some regions and enterprises have tentatively accumulated some experience since the pilot scheme of two occupancy fees.