企业自有资金,是目前财务管理上使用最多的一个概念。当企业完不成承包上缴任务时,会说用企业自有资金抵补;当确定某一开支渠道时,为了避免加大成本,减少财政收入,会说在企业自有资金中支付;在讨论国有企业如何试行股份制时,企业自有资金的性质,成为理论界争论的热点。企业自有资金,在人们的印象中,成了区别于国家 The company’s own funds are the most commonly used concepts in financial management. When enterprises fail to complete the task of contracting and submitting, they will use the company’s own funds to cover their expenses. When certain expenditure channels are identified, in order to avoid increasing costs and reduce fiscal revenue, they will be paid in the company’s own funds; When trying to implement a shareholding system, the nature of the company’s own funds has become a hot topic of debate in the theoretical community. The company’s own funds, in people’s minds, became different from the country’s