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新的财会制度的实施,取消了资金的专款专用制度,打破了原有的以固定资金、流动资金与专项资金三段平衡为主要内容的资金管理模式,而且在资金管理上赋予企业充分的自主权,可以统一管理,统筹使用。这是我国资金管理体制上的一次重大突破。但是经过两年多的实践,许多施工企业在资金管理中都不同程度地产生了一些错误倾向,需引起重视。 一、资金投向缺乏统筹计划。一般来说,施工企业的资金投放主要有固定资产和流动资产两个方面,而不同投向所产生的作用及结果也是不同的。投向流动资产方面的资金主要是
The implementation of the new accounting system abolished the system of special funds for funds and broke the original mode of fund management that mainly consisted of the three stages of fixed capital, liquidity and special funds, and gave full autonomy to the enterprises in fund management Right, can be unified management, co-ordination to use. This is a major breakthrough in our country’s fund management system. However, after more than two years of practice, many construction enterprises have some erroneous tendencies in the fund management to varying degrees, which needs attention. First, lack of funding for overall planning. Generally speaking, the capital invested by construction enterprises mainly includes fixed assets and current assets, and the effects and outcomes of different investments are also different. Funding to liquid assets is mainly