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新会计制度实施后,取消了专款专用制度,企业的资金运用不再受资金来源制约,可以灵活运用,这有利于提高资金的使用效益。然而,企业的技术改造资金若被生产长期占用,必将造成技改工程拖期,影响企业技术进步。因为技改资金是一次到位的,而企业的生产却是不断循环的。当企业的帐户上没有足够的资金保证随时支付货款时,常常会大量积压“托收承付”。在这种情况下,银行贷给企业的技改资金,往往首先被用于支付“托收承付”。而《国务院关于国营企业销货收入扣款顺序的暂行规定》中,又没有列入“技改资金”这一项,致使技改所需资金不能及时归位。所以,当技改需用资金时,户头上往往无资金。
After the implementation of the new accounting system, the special fund special system was abolished, and the use of funds by enterprises was no longer constrained by the source of funds, and they could be used flexibly. This would help increase the efficiency of the use of funds. However, if the company’s technological transformation funds are occupied for a long period of time, it will certainly result in delays in technological upgrading projects and affect the technological progress of enterprises. Because technical reform funds are in place at one time, the production of enterprises is constantly circulated. When the company’s account does not have enough funds to guarantee payment at any time, there is often a large backlog of “collecting and obligating” payments. In this case, the technical reform funds loaned by banks to enterprises are often used first to pay for “collection obligations.” However, in the “Interim Provisions of the State Council Concerning the Order of Deductions from Sales Income of State-Owned Enterprises,” the “Technical Reform Funds” was not included in this provision, so that the funds required for technical reforms cannot be timely returned to. Therefore, when technical reforms require funds, there are often no funds in the accounts.