资金分帐制资金分帐制是指在不改变企业全民所有制性质的前提下,将企业承包经营中形成的资金划分为国家资金和企业资金,分别列帐并加以管理的制度。资金分帐制的作用①为建企业的自我约束机制,调动企业自我积累的积极性,促使投资主体由国家转向企业,使企业逐步具有自我改造、自我发展的能力将起到重要的作用。②为企业间财产有偿转让和兼并,促 The fund splitting system, the fund splitting system, refers to the system of dividing the funds formed during the contracting operation of a company into state funds and corporate funds without changing the nature of the enterprise’s ownership by the whole people. The role of the fund splitting system is to build a self-discipline mechanism for enterprises, mobilize the self-accumulation enthusiasm of enterprises, and promote the shift of investment entities from the state to the enterprises, so that enterprises’ ability to gradually self-reform and self-development will play an important role. 2For the transfer and merger of assets between enterprises, promote