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国营工业企业在从事生产经营活动及进行技术改造的过程中,流动资金挤占专用资金及专用资金挤占流动资金(以下简称“专”“流”互挤)的现象是经常发生的。在货币时间价值越来越被社会和人们所重视的今天,如何准确计算产品成本,客观反应生产经营的成果,如何正确核算专用基金、专用借款及还本付息的问题,是企业财务制度亟待明确的一个问题。笔者最近到一些企业调查发现,工业企业普遍存在“专”“流”互挤的问题,部分企业还比较严重。一、成因企业“专”“流”互挤的问题是多方面原因促成的,归纳起来主要有以下几个方面: 一是有的企业在生产经营形势较好的情况下,急于上批量或提高产品档次而进行技术改造,但由于技改资金不能到位或不能及时到位,在这种情况下,只
In the process of production and operation activities and technological transformation of state-owned industrial enterprises, the phenomenon that the use of liquidity funds to divert special funds and special funds to expropriate liquidity (hereinafter referred to as “specialized” and “flow” mutual extrusion) often occurs. As the time value of money is increasingly valued by society and people, how to accurately calculate product costs, objectively respond to the results of production and management, how to properly account for special funds, special loans, and debt service issues, is an urgent need for corporate financial systems. A clear question. The author recently went to a number of enterprises and found that industrial enterprises have the problem of “specialized” and “flow” mutual extrusion, and some enterprises are still relatively serious. First, the cause of the “specialization” and “flow” mutual squeeze of the cause-generating enterprises is facilitated by various reasons, and they are summarized in the following aspects: First, some enterprises are eager to bulk up or increase in the case of a better production and operation situation. The technical transformation of the product grades was carried out, but due to technical reform funds can not be in place or can not be put in place in time, in this case, only