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我国现行财务制度对国营企业全部资金划分为固定资金、流动资金和专用基金,对促使企业“专款专用”起到一定作用,但没有体现“两权分离”的原则,不利于企业充分运用有限资金。流动资金全额信贷后,不少企业一方面机器设备老化,陈旧,后劲不足,一方面大量的专用基金被流动资金挤占。我省1987年国营工业企业的财务决算表明,流动资金挤占专用基金高达3亿多元。这种状况,不仅影响了企业扩大再生产的资金需求,而且不利企业承担起保证国家资金完整无缺的责任,使企业在资金使用上责权利相脱节。为了改变企业在资金问题上仍在吃国家
China’s current financial system divides all funds of state-owned enterprises into fixed funds, liquid funds, and special funds, which play a role in promoting enterprises to “specialize funds for exclusive use.” However, it does not embody the principle of “separation of powers” and is not conducive to the full use of limited funds by enterprises. . After full credit for working capital, many enterprises have old and outdated machinery and equipment on the one hand, and their stamina is insufficient. On the one hand, a large number of special funds have been squeezed out by liquidity. The financial accounts of the state-owned industrial enterprises in our province in 1987 showed that liquidity funds accounted for up to 300 million yuan in special funds. This situation not only affects the capital requirements for enterprises to expand and reproduce, but also prevents companies from shouldering the responsibility of ensuring that the state’s funds are intact. In order to change the business still eating the country on the issue of funds