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财政由生产建设型向经营管理型转变的标志之一是抓好“三财”,即生财、聚财、用财。“三财”的根本在于生财。从这个意义上讲,财政支持企业技术改造是增加企业活力、开辟财源的重要手段。但是,财政支持企业的技术改造也还存在一些问题,值得反思。一、财政参与还是不参与。实践证明,财政部门参与还是不参与技改全过程,其效果明显不同。这决不是因为财政比其他部门高明,而只是比其他单位更加关心投资的经济效果。因为技改效益高了,财政收入增加,项目失败挖财政(还贷)。从这点出发,财政必须参与所有技改项目的全过程。尤其应当参与专门用银行贷款进行的大项目。参与是指参加考察、预测、论证、决策,这里指的是当好参谋,而不是干预,因为决策权属于企业的法人代表——厂长。
One of the signs that the transition from the production and construction type to the operation and management type of finance is to do a good job of “three kinds of financial resources,” namely, making money, gathering wealth, and using financial resources. The root of “three financial resources” is to make money. In this sense, financial support for technological transformation of enterprises is an important means to increase the vitality of enterprises and open up financial resources. However, there are still some problems in the technological transformation of financial support for enterprises, which is worth reflecting on. First, financial participation is still not involved. Practice has proved that the participation of the financial sector is not involved in the entire process of technological transformation, and its effectiveness is obviously different. This is not because the finances are more astute than other sectors, but they are more concerned with the economic effect of investment than other units. Because of the high efficiency of technological reforms, the fiscal revenue has increased, and the project has failed to dig financially (repaying loans). From this point of view, finance must participate in the entire process of all technological transformation projects. In particular, it should participate in major projects that are specifically carried out with bank loans. Participation refers to participation in surveys, predictions, argumentation, and decision making. This refers to being a good adviser, not an intervention, because the decision-making power belongs to the legal representative of the company—the factory manager.