论文部分内容阅读
资金,是商品经济运行中的核心。社会主义公有制基础上的有计划的商品经济也是如此。我国实行承包经营责任制后,企业的资金来源更多了,必须进一步加强管理。这里我们所要阐述的,是在完善企业承包经营责任制中对国有资金和企业自留资金实行的分帐管理。所谓分帐制,就是在不改变企业全民所有制性质,不改变承包经营责任制合同,不改变现行财务
Funds are the core of commodity economy operations. The same is true of a planned commodity economy based on socialist public ownership. After China implements the responsibility system of contracted operations, the sources of funds for enterprises are more, and management must be further strengthened. What we are going to elaborate here is to improve the management of the state-owned funds and enterprise retention funds in the responsibility system of contracted enterprises. The so-called split-account system does not change the nature of the ownership of enterprises, does not change the contract of contractual management responsibility, and does not change the existing financial system.