论文部分内容阅读
行企业基金、利润留成制度和各种形式的经济责任制以来,不少企业在增加生产和改进经营管理的前提下增加了收入,有了相当数量可供自己支配的资金(包括各种专用基金和利润留成)。这部分资金数量较大,增长速度很快,并在一定程度上脱离了第二分配体系(国家财政)的计划指导,形成了独立于国家财政分配体系之外的第三分配体系。以丹东地区为例,1977年以前,企业自有资金的数额是很小的,但自实行企业基金和利润留成制度后,企业自有资金数量大幅度增加,仅就国营工业企业所得分成为例,1977年为42.1万元;1978年增加
Since corporate funds, profit retention systems and various forms of economic responsibility systems have been adopted, many companies have increased their revenues on the premise of increasing production and improving business management. There is a considerable amount of funds at their disposal (including various special funds). And profit retention). This part has a large amount of funds, and it has grown rapidly. It has, to a certain extent, been separated from the planning guidance of the second distribution system (state finance) and has formed a third distribution system that is independent of the state’s fiscal distribution system. Take the Dandong region as an example. Before 1977, the amount of corporate self-owned funds was small. However, since the implementation of corporate funds and profit retention systems, the number of self-owned enterprises has increased significantly. , 421 thousand yuan in 1977; increased in 1978