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苏联现行财政机制没有把预算收入的形成同企业的最终成果紧密联系起来,不能促使各级财政机关关心企业的活动状况。财政工作方法基本上是行政式的,用过多的规定束缚企业的主动性,没有积极利用商品货币关系作为影响企业提高生产效率、节约资源和降低消耗的重要手段。财政状况日益恶化,未完成利润计划和降低成本任务的企业数目不断增加,工业中的亏损企业比重达13%;财政资源、信贷资源和货币周转同物资的运动相脱节,国民经济中支付手段过多;财政赤字和通货膨胀并存。
The current financial mechanism of the Soviet Union has failed to closely link the formation of budget revenues with the final results of the enterprises and can not prompt the financial organs at all levels to be concerned about the activities of enterprises. The fiscal work method is basically administrative in nature, with too many rules binding the initiative of enterprises, and not actively using the commodity-currency relations as an important means of influencing enterprises to increase production efficiency, save resources and reduce consumption. The financial situation is deteriorating. The number of enterprises with unfinished profit plans and cost-cutting tasks is increasing. The proportion of loss-making enterprises in industry is as high as 13%. The financial resources, credit resources and currency turnover are out of step with the movement of goods and the means of payment in the national economy More; fiscal deficits and inflation co-exist.