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目前,我国财务制度规定,企业的利息支出作为成本开支范围,列入产品成本。笔者认为,这一规定无论从理论或实践来说,都是难以理解的。特别是在当前进一步深化经济改革,转换企业经营机制中,其弊端更为突出。一、企业利息支出作为成本开支的弊端第一,不利于我国当前经济改革的深化。我国财务制度把利息支出列入成本开支范围,是单一计划经济模式和旧的经营机制的产物。在传统经济模式下,无论是国营企业还是银行,财产和资金的所有权都属于国家,企业获得的利润全部上缴国家,利润在企业
At present, China’s financial system provides that the company’s interest expenses as a range of cost expenses, included in the product cost. The author believes that this provision is difficult to understand in terms of theory or practice. Especially in the current further deepening of economic reforms, conversion of business operations, the more serious drawbacks. First, corporate interest expenditure as the first drawback of cost expenditure is not conducive to the deepening of China’s current economic reform. China’s financial system has included interest expenses in the scope of cost expenditure, which is a product of the single planned economic model and the old operating mechanism. Under the traditional economic model, both state-owned enterprises and banks, ownership of property and capital belongs to the state, and the profits obtained by the enterprise are all turned over to the state, and the profits are in the enterprise.