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科研单位在以科研与生产为主要内容的经营活动中,为保证单位科研与生产的正常运转或进行投资性经营(包括科研投资和生产投资),往往需要借贷资金,以解燃眉之急。近几年来,有少数科研单位由于不同的原因已经或正在沉积较重的负债,或依靠银行长期贷款来维持科研与生产的正常进行,资产负债率较高,形成了过度负债经营的局面,这应当引起足够的重视,并且在学习贯彻《事业单位财务规则》的基础上,加以防范与解脱。一、过度负债的成因过度负债总体上源于单位经济效益欠佳,但究其具体原因往往以投资失利、经营不善和负担过重较为突出。1.因投资失利而债台高筑、元气大伤
Scientific research units in scientific research and production as the main content of business activities, in order to ensure the normal operation of scientific research and production units or investment management (including scientific research investment and production investment), often need to borrow money to solve urgent problems. In recent years, a few scientific research institutes have or are depositing heavy liabilities due to different reasons, or rely on long-term bank loans to maintain the normal progress of scientific research and production, resulting in a high debt-to-asset ratio that has led to over-indebtedness. Should pay enough attention to it, and should guard against and release on the basis of studying and implementing the “Financial Rules of Institutions”. First, the causes of over-indebtedness Over-indebtedness generally derives from the poor economic performance of units, but the specific reasons for them are often characterized by investment losses, poor management and over-burdened. 1. Because of investment losses and debt-ridden, strength hurt