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美国公司经营资金的来源为主权资本和借贷资本。“资本市场”是提供上述资本的主要场所。借贷关系在资本主义商品经济条件下是加速资本周转,提高资金利用效果,促进社会再生产过程加速进行的经济杠杆。我国现行的企业资金管理制度基本上是供给制,忽视了在社会主义商品经济条件下也要利用信贷、利息等经济杠杆的作用,造成国家资金的大量浪费。其实在我国,人民银行取代了“资本市场”,借贷按社会主义原则办事,利息所分配的剩余产品也完全归全民所有。因之利用信贷、利息这种私有制遗留下来的东西可以提高社会主义企业资金利用效果,促进四化建设。本文提出了对企业固定资金实行银行信贷的拟议,并论述了这种办法较之征收固定资金税具有更多的优点。
The sources of funding for U.S. companies are sovereign capital and borrowing capital. “Capital market” is the main place to provide the above capital. Loan relations in the capitalist commodity economy is to accelerate the flow of capital, improve the effectiveness of the use of funds, and promote the process of social reproduction accelerated economic levers. The current system of enterprise funds management in our country is basically a system of supply, ignoring the role of economic levers such as credit and interest under the conditions of a socialist commodity economy, resulting in a huge waste of state funds. In fact, in our country, the People’s Bank has replaced the “capital market” and lending operates according to the principle of socialism. The remaining products distributed by interest are also entirely owned by the whole people. Because of the use of credit and interest, what is left over from private ownership can enhance the capital utilization effect of socialist enterprises and promote the four modernizations. This paper proposes the proposal of bank credit to enterprise fixed capital, and discusses that this method has more advantages than levying fixed capital tax.