论文部分内容阅读
一、固定资金的特征工业企业为了进行生产经营活动,必须拥有必要的生产资料,这些生产资料不仅以实物形态,而且以货币形态参加生产过程,它们构成生产领域中的资金。生产资料根据它们在生产过程中所发挥作用的不同和周转方式的不同而区分为劳动资料和劳动对象。劳动资料是指属于房屋、建筑物、设备、仪器仪表等为其物质内容的那一部分生产资料。在我国国营工业企业的资金管理中,劳动资料可按价值高低和使用
First, the characteristics of fixed funds Industrial enterprises in order to carry out production and business activities must have the necessary means of production, these means of production not only in the physical form, but also in the form of money to participate in the production process, they constitute the production area of funds. The means of production are divided into labor data and labor objects according to the difference in the role they play in the production process and the mode of turnover. Labor information refers to the part of production materials that belong to the material content of houses, buildings, equipment, instrumentation, and so on. In the management of funds of China’s state-owned industrial enterprises, labor data can be used according to the value and use