论文部分内容阅读
最近,上海市经委和财政局在颁发的整顿企业财务管理加强经济核算的通知中,明确规定企业搞生产措施项目,应先用自筹资金,后用银行贷款。这里说的自筹资金,主要指的是扩权单位属于发展生产的留成资金。我认为这样规定是十分必要的,有利于促进企业充分发挥留成资金的经济效益。
Recently, the Shanghai Municipal Economic Commission and the Finance Bureau issued a circular on strengthening the financial management of enterprises to strengthen economic accounting, which clearly stipulates that enterprises should engage in production measures and should use self-financing, followed by bank loans. The self-raised funds mentioned here mainly refer to the retained funds belonging to the development and production of the expansion units. I think such a regulation is very necessary and conducive to promoting enterprises to give full play to the economic benefits of retained funds.