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我在《广西会计》1987年第一期写了一篇《国营企业要建立流动资金积累制度》的文章,讲的是企业内部资金的积累问题。随着商品经济的广泛、深入发展,企业生产经营需要的资金越来越多,单靠内部资金积累已不能适应生产发展的需要,而从社会集资则可以弥补资金积累的不足。本文想探讨一下国营企业如何进行社会集资问题,以就教于广大读者。社会集资是指将社会上闲散的资金集中起来,通过合并或联合等集资形式来扩大企业的资金来源。这种集资方式,资本主义社会叫做资本集中。资本集中对资本主义生产的发展具有极其重要的意义。马克思对此作了高度的评价。他说:“假如必须等待积累去使某些单个资本增长到能够修建铁路的程度,那末恐怕直到今天世界上还没有铁路。但是,集中通过股
In the first issue of “Guangxi Accounting” in 1987, I wrote an article entitled “State-owned enterprises must establish a liquidity accumulation system,” which is about the accumulation of internal capital. With the extensive and in-depth development of the commodity economy, more and more funds are needed for the production and operation of enterprises, and the accumulation of internal funds alone cannot meet the needs of production development. From the society, fund-raising can make up for deficiencies in capital accumulation. This article wants to explore how state-owned enterprises can raise social capital so that they can teach themselves to a wide range of readers. Social fund-raising refers to pooling idle funds in the society and expanding the sources of funds for companies through mergers or alliances. This way of raising capital, capitalist society is called capital concentration. Capital concentration has extremely important significance for the development of capitalist production. Marx made a high evaluation of this. He said: “If we have to wait for accumulation to increase certain individual capital to the extent that we can build railways, then I am afraid that there is no railway in the world until today. However, the focus is through stocks.