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企业进行生产经营活动所需要的资金,按其是否拥有所有权划分,有自有资金和借入资金两大类型。一般地说,自有资金与借入资金这二者之间,既有共性,又有区别。所谓共性,就是它们都具有垫交性、周转性、补偿性、增殖性、时间性和社会性等资金特征:所谓区别,则主要表现在以下几个方面:1、自有资金占用的无偿性和借入资金占用的有偿性。企业对自有资金既拥有所有权,又拥有使用权,所以企业进行生产经营活动使用自有资金,无需还本付息,表现为无偿性;但是,企业对借入资金不拥有所有权,只拥有使用权,而使用权的获得,一般总要付出一定的经济代价,如利息、股利、占用费,表现为有偿性。2、自有资金占用时间的长期性和借入资金占用时间的时限
The funds required for enterprises to carry out production and business activities are classified according to whether they have ownership or not, and there are two types of funds: own funds and borrowed funds. In general, there are commonalities and differences between self-owned funds and borrowed funds. The so-called commonality is that they all have the characteristics of funding, turnover, compensation, proliferation, timeliness, and sociality. The so-called differences are mainly manifested in the following aspects: 1. The free use of self-owned funds. And borrowed funds occupied for the fee. The company owns ownership of its own funds and has the right to use it. Therefore, the company uses its own funds for production and business activities, and does not need to pay back the principal and interest. It is unpaid; however, the company does not own the funds but only has the right to use it. The acquisition of the right to use, generally always have to pay a certain economic cost, such as interest, dividends, occupancy fees, performance of paid. 2. The long-term use of own funds and the time limit of the time taken to borrow funds