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随着经济体制改革的不断深入,企业自主权的进一步扩大,企业预算外资金迅速增长,使得国家对企业预算外资金管理的范围、内容和性质发生了很大变化,同时也增加了这种管理的难度。如何发挥财政的职能作用,管好用活这部分资金,是摆在财政部门面前的一项重要课题。本文拟就如何加强国营企业的预算外资金管理,谈点粗浅的看法。
With the continuous deepening of the reform of the economic system and the further expansion of the autonomy of enterprises, the extra-budgetary funds of the enterprises have been rapidly increasing. As a result, the scope, content and nature of extrabudgetary funds management by the state have undergone great changes, and this management has also been increased Difficulty. How to give full play to the function of finance and how to manage and use this part of the funds is an important issue before the finance department. This article intends to talk about superficial opinions on how to strengthen the extra-budgetary fund management of state-owned enterprises.