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今年,是大多数国有企业摆脱困境的关键年,也是各级党委、政府及财政部门潜心研究的课题,更是财政部门如何帮助企业走出低谷的热点问题。笔者认为,如果财政部门对此要想有所作为的话,需要实现四个转变:一、由资金注入转向为企业发展创造宽松外部环境。随着企业向现代企业制度迈进,政府已逐步把企业推向市场,财政没有必要再向企业提供直接的资金支持。在资金短缺、财政职能转换时期,财政部门的任务之一,就是要帮助企业创造宽松的外部发展环境。一是帮助企业减轻债务包袱。对企业的往来款项逐笔清理分类,对长期借款,根据资金的用
This year is the key year for most state-owned enterprises to get out of their predicament. It is also a topic that is devotedly studied by Party committees, governments and financial departments at all levels. It is also a hot issue for the financial sector to help enterprises to get out of their slump. The author believes that if the financial sector to do something about it, we need to achieve four changes: First, the capital injection into the development of enterprises to create a relaxed external environment. As the enterprises move forward toward the modern enterprise system, the government has gradually introduced the enterprises to the market. There is no need for the financial departments to provide direct financial support to the enterprises again. In the period of shortage of funds and transformation of fiscal functions, one of the tasks of the financial department is to help enterprises create a relaxed external development environment. First, to help businesses reduce debt burden. Payments to businesses from one by one clean up the classification of long-term loans, according to the use of funds