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一、资金抵押承包的概念及其意义资金抵押承包是在企业内部实行的一种新型的风险经营机制。其内涵是企业承包人员(全体或部分)拿出一定数额的资金投入企业资金之中,参与企业的资金周转,并把风险资金投入者的利益直接同企业承包指数及盈亏结合起来。其意义主要体现在以下三点:1.增强了企业职工主人翁地位和责任感,增强了企业经营风险意识,有利于调动职工积极性。2.增加了企业资金来源。3.使职工一部分闲散消费资金转变为企业经营流动资金,有利于社会主义生产和建设。二、资金抵押承包的若干特点资金抵押承包从广义上讲也有集资的含义,但它和一般意义上的集资有所不同:1.目的和动机不同。资金抵押承包主要目的是在于把职工利益和企业经营成果有机地结合起来,并以此增加经营风险意识,充分调动职工的积极性。集资的主要目的是克服企业的资金短缺。2.资金抵押承包中的风险金产生于企业在职职工,局限在企业内部。资金抵押者直接参与企业的经营管理,且企业经营管理的好坏直接影响资金抵押者的自身利益。集资则内外均可,企业从外部集资,投资
I. The concept of the mortgage contract and its significance The capital mortgage contract is a new type of risk management mechanism implemented within the company. Its connotation is that the enterprise contractor (in whole or in part) takes a certain amount of funds to invest in the enterprise funds, participates in the company’s capital turnover, and combines the interests of the venture capital input directly with the enterprise contract index and the profit and loss. Its significance is mainly reflected in the following three points: 1. Enhance the ownership status and sense of responsibility of employees in enterprises, enhance the awareness of business risk management, and help mobilize the enthusiasm of employees. 2. Increased sources of corporate funds. 3. The transformation of part of the employees’ idle consumer funds into the operating liquidity of enterprises is conducive to socialist production and construction. Second, a number of characteristics of the mortgage loan contracting Funding mortgage contracting in a broad sense also has the meaning of fundraising, but it and the general sense of the fundraising is different: 1. Purpose and motivation are different. The main purpose of the mortgage contract is to organically combine the interests of the employees with the operating results of the company, and to increase awareness of business risks and fully mobilize the enthusiasm of employees. The main purpose of fundraising is to overcome the company’s shortage of funds. 2. The risk deposits in the capital mortgage contract are generated by the employees in the company and are limited to the internal business. The mortgage of funds directly participates in the business management of the company, and the operation and management of the business directly affects the self-interest of the collateral owner. Fund raising can be done both internally and externally. Enterprises can raise funds from outside and invest