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企业中的国家资金,是国家以各种方式投入企业生产经营活动中的资金,是国家进行生产、建设的重要物质基础。如何管好用好这笔资金.使其发挥最大的效益,是企业财务管理中要解决的一个重要问题。但目前对国家资金的财务管理基本上还是沿袭传统的高度集中体制下的办法,和当前改革的需要很不适应。这种管理办法的主要弊端是:国家投入企业的资金数额不清:企业对国家资金的占用和使用缺乏明确的责任;企业自主调度运用资金的权力受到一定的限制。
The national funds in an enterprise are the funds that the state invests in its production and business activities in various ways, and it is an important material basis for the country’s production and construction. How to make good use of this fund, so that it can maximize its effectiveness, is an important issue to be solved in the financial management of an enterprise. However, at present, the financial management of state funds has basically followed the traditional methods of highly centralized systems, which are incommensurate with the needs of current reforms. The main drawbacks of this type of management approach are: The amount of money invested by the state in the enterprise is unclear: the enterprise lacks a clear responsibility for the occupation and use of state funds; the power of enterprises to autonomously use the funds is limited.