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“专用基金”概念并未取消山东省滨州地区审计局郭俊照，刘丽宁我国《企业会计准则》、《企业财务通则》中，取消了固定资金、流动资金和专用基金三大资金的分类。这一改革，充分体现了企业作为独立的商品生产经营者的地位，把企业资金运用的自主权真正赋予了企业，有利于...
The concept of “dedicated fund” did not cancel the Binzhou Regional Audit Bureau of Shandong Province, Guo Junzhao and Liu Lining. In China’s “Accounting Standards for Business Enterprises” and “General Principles of Corporate Finance,” the classification of the three major funds of fixed funds, liquid funds and special funds was cancelled. This reform fully embodies the position of the enterprise as an independent commodity producer and operator, and truly grants the autonomy for the use of corporate funds to the enterprise.