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专项资金是为实现某一事业发展目标或完成某一特定工作任务而安排的具有专门用途的资金,该资金一般由财政无偿拨付给企业使用或者财政部分拨付与企业自筹组成的资金。随着国家对专项资金管理的日益重视,专项资金的财务管理在企业的支出管理中显得日益重要。对于使用专项资金的企业来说,专项资金的财务管理环节包括:①专项资金的预算环节。这是专项项目获取专项资金环节,包括国家财政
Special funds are funds earmarked for the achievement of a career development goal or completion of a specific job assignment. The funds are generally allocated by the government to the enterprise for free use or allocated by the finance department to the enterprise for self-financing. With the increasing emphasis on special fund management in the country, the financial management of special funds has become increasingly important in the management of enterprise expenditures. For the use of special funds for the enterprise, the special financial management of funds include: ① special funds budget links. This is a special project to obtain special funds, including state finance