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专用基金即具有特定来源和专门用途的资金,乡镇企业的专用基金包括发展基金、福利基金、奖励基金、企业基金、教育基金、大修基金等。乡镇企业的专用基金不仅与生产经营资金有区别,而且各项专用基金的来源和用途也不同。因此,必须对专用基金实行专门管理。首先,要严格按照财务制度规定的范围和标准正确形成各项专用基金;其次,要坚持先提后用,先拨后用和专款专用的原则;第三,要精打细算,节约使用,合理使用。对发展生产方面的专用基金,在确
Special funds are those with special source and special purpose. Special funds for township and village enterprises include development fund, welfare fund, incentive fund, enterprise fund, education fund and overhaul fund. The special fund for township and village enterprises is not only different from the funds for production and operation, but also the sources and uses of various special funds. Therefore, special funds must be managed exclusively. First of all, it is necessary to correctly form the special funds in strict accordance with the scope and standards stipulated in the financial system. Secondly, we should adhere to the principle of first making use of the special funds after special provisions. Thirdly, we should make careful calculations, save money and use them reasonably. The development of production-specific funds, indeed