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最近,我们对一些中外合资企业进行了调查,发现一些企业因资金不足,严重影响了生产。究其原因,是因为合资企业会计制度规定合资企业不实行资金分口管理,流动资金与专用资金之间允许相互流用,加上合资企业技改贷款无章可循,一些企业就用流动资金归还技改贷款,而技改贷款新增利润又作股利分配,造成流动资金的“硬缺口”,使再生产无法进行,若要维持再生产,势必需要再投入相应的流动资金,资金需要不断扩大。对此,笔者建议: 1.合理分摊利息,提高企业效益。按有
Recently, we conducted investigations on some Sino-foreign joint ventures and found that some companies have severely affected production due to insufficient funds. The reason for this is that the accounting system of joint ventures stipulates that joint ventures do not implement fund split management, and that flow funds and special funds are allowed to flow between each other. In addition, the technical transformation loans of joint ventures are not regulated, and some companies use liquid funds for return. Technical innovation loans, and the newly-added profits of technological transformation loans, are also distributed as dividends, resulting in a “hard gap” in working capital, which makes it impossible to carry out reproduction. To maintain reproduction, it is necessary to invest corresponding capital again, and the funding needs will continue to expand. In this regard, the author proposes: 1. A reasonable share of interest and improve business efficiency. According to