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专款专用,作为一项财务管理原则,已在我国实行多年。不可否认,它对加强财务管理,保障各专项事业的完成,起到了一定的作用。同时它在高度计划经济的条件下,也不失为一条先进的管理原则。但是在经济管理体制改革的今天,在大力提高企业经济活力的现时,我们应该重新考虑这一原则的科学性和合理性。所谓专款专用,其实质也就是所谓的“打酱油的钱,不能去买醋”。其实这是一种落后的、保守的观念。它存在多种弊端。现在我们以工业企业为例进行分析。现行制度规定的工业企业中的所谓“专款”、主要指的是专项基金,即更新改造基金、大修理基金、职工福利基金,以及其它具有专门用途的资金等。根据专款专用的原则,这些资金(基金)要专户存储,不得与流动资金存款混淆,不准相互挪
Earmarked, as a financial management principles, has been implemented in our country for many years. Undeniably, it has played a certain role in strengthening financial management and ensuring the completion of various special projects. At the same time, it is an advanced management principle under the condition of highly planned economy. However, in the reform of the economic management system, we must reconsider the scientificity and rationality of this principle when vigorously improving the economic viability of enterprises. The so-called earmarked, its essence is the so-called “soy sauce money, can not buy vinegar ”. In fact, this is a backward, conservative concept. It has many drawbacks. Now we take the industrial enterprise as an example for analysis. The so-called “special funds” in industrial enterprises stipulated in the current system mainly refer to special funds, namely, renovation funds, overhaul funds, employee welfare funds, and other funds with special purposes. According to the principle of earmarked funds, these funds (funds) should be stored in special accounts and may not be confused with the deposits of working capital and are not allowed to move with each other