论文部分内容阅读
作者丁延生、董龙训就当前企业转换机制中存在的问题发表了自己的看法: (一)企业贷款余额巨大,还本付息十分困难。近几年来,企业为维持正常生产经营所需资金越来越多,银行为支持企业发展,千方百计筹措资金,积极发放贷款予以支持,企业贷款占用呈膨胀之势。新税制使原来的税前还贷改为税后还贷,企业必须在保证上缴33%的
The authors Ding Yansheng and Dong Longxun expressed their opinions on the problems existing in the current enterprise conversion mechanism: (1) The balance of corporate loans is huge, and it is very difficult to repay the principal and interest. In recent years, more and more funds have been required by enterprises to maintain normal production and operation. In order to support the development of enterprises, banks have made every possible means to raise funds and actively provide loans to support them. The occupation of corporate loans has been expanding. The new tax system changed the original pre-tax repayment to the post-tax repayment, and the company must pay 33%