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物资企业的专用基金,是按照国家规定自行提存或由上级和财政拨入的具有特定用途的资金,包括更新改造资金、职工福利基金、利润留成资金、科技三项费用拨款及其它专用资金。近几年来,随着国民经济的发展,财政体制的改革,企业自主权的扩大,企业的专用基金逐年增加。以上海市物资企业为例,1978年国家留给全市物资企业的专用基金只有500万元,以后逐年增加,1982年达到4,740万元,比1978年增长8.5倍。这对物资企业搞好物资流通,改善物资管理以
Special funds for material enterprises are special-purpose funds that are deposited by their own account or allocated by their superiors and finance according to state regulations, including funds for renovation and reconstruction, employee welfare funds, profit retention funds, technology funds and other special funds. In recent years, with the development of the national economy, the reform of the financial system, the expansion of enterprises’ autonomy, the special-purpose funds of enterprises have been increasing year by year. Take the materials and materials enterprises in Shanghai as an example. In 1978, the special funds left by the state for materials and materials enterprises in the city were only 5 million yuan, increasing year by year and reaching 47.4 million yuan in 1982, an increase of 8.5 times that of 1978. This supplies enterprises to improve circulation of materials, materials management to improve