按现行财务制度规定,专用基金应坚持专款专用原则,专户储存,专项收息。近年来,国营企业的专用基金,普遍出现“提用倒挂”现象,而且赤字面和额仍在不断扩大。大量超支的专用基金,长期挪用和挤占了企业的流动资金,使流动资金贷款利息增加,即流动资金垫付了专用基金的贷款利息。当前,在专用基金不断超支的情况下,应采用超支计息的办法,以抑制专用基金赤字的继续膨胀。专用基金超支计息,一方面将专用基金超支而挤占流动资金所引起的贷款利息,不计入成本,而由专 According to the current financial system, special funds should adhere to the principle of earmarking, special account storage, special income. In recent years, the special-purpose funds for state-owned enterprises have generally appeared in the phenomenon of “mentioning and hanging upside down”, and their deficit and deficit are still expanding. A large number of special funds for over-spending, long-term misappropriation and squeeze the liquidity of enterprises, so that the interest of working capital loans increased, that is, liquidity advanced special interest loans. At present, in the case of over-spending of special-purpose funds, overdraft interest-bearing measures should be adopted to curb the continued expansion of the deficit of the special fund. Overdraft special interest-bearing funds, on the one hand will be over-expenditure of special funds and liquidity arising from the squeeze of interest on loans, not included in the cost, but by the