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第一条为了加强财政支工周转金的管理,提高资金使用效益,根据财政部(88)财工字第314号印发“国营工业企业技术改造周转金有偿使用管理办法”规定的原则,制定本办法。第二条财政支工周转金是财政部门为适应改革、开放新的经济形势,支持企业技术改造和技术进步,发展生产,改善劳动条件,增强企业活力,提高经济效益的一种新的投放形式,属于有偿使用,到期回收,周转使用的资金;也是工交企业财务管理部门,支持企业深化改革,加强管理的一个重要手段,管好用活财政支工周转金(以下简称周转金)是企业财务管理工作不可分割的组成部分。
Article 1 In accordance with the principle that the Measures for the Administration of the Use of Working Capital for Technical Innovation of State-owned Industrial Enterprises shall be formulated in accordance with the “Funds for Work of State-owned Industrial Enterprises” issued by the Ministry of Finance (88) Cai Gong Zi No.314 in order to strengthen the administration of the financial branch working capital and improve the efficiency of capital use Method. Article 2 Financial Turnover Fund is a new form of investment for the financial departments to adapt to the reform and opening up a new economic situation, support the technological and technological progress of enterprises, develop production, improve labor conditions, enhance the vitality of enterprises and increase economic benefits , Is a paid-use, due for recovery, working capital use of funds; but also Gongtong enterprise financial management departments to support enterprises to deepen the reform and strengthen management of an important means to manage the working with the financial sector working capital (hereinafter referred to as working capital) is the enterprise An integral part of financial management.