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企业有无自我发展能力,是企业有无活力的一个重要表现,而企业是否具有自我发展的资金来源,是企业能否求得自我发展的前提。本文试图以阳泉钢铁公司、阳泉铝矾土矿、阳泉汽车运输公司这三户省级企业为对象,对企业发展的资金来源作一分析。 1.企业的税后留利 企业税后留利,应该是企业积累的主要来源之一。企业税后留利的多少,占净收入比例的高低,取决于企
Whether or not a company has the ability to develop itself is an important manifestation of whether or not the company has a vitality. Whether or not a company has a source of funds for self-development is a prerequisite for the company to seek self-development. This paper attempts to analyze the sources of funds for the development of Yangquan Iron and Steel Company, Yangquan Bauxite Mine and Yangquan Motor Transport Company. 1. Enterprise’s profit after tax Enterprises’ profit after tax is one of the main sources of enterprise accumulation. How much profit is retained by enterprises after taxes, and the proportion of net income depends on the