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贵刊今年第2期刊登卢毅力同志《小议专款专用》一文中“建议摒弃专款专用的原则”,其理由是“专项资金专项存储专项使用,造成企业一方面资金周转陷入困境,另一方面大部分资金被暂时闲置”。笔者以为,专款专用原则与专项资金能否参与企业流动资金周转是两个不同的问题。 所谓“专款”是指具有明确用途的专门资金,包括企业固定资金、流动资金和专项资金。“专项资金”是指企业按规定支配使用的具有特定用途的各项资金,包括专用基金、专用拨款和用借款。按照财务制度规定,流动资金不准借支,不允许向专项资金转移,而暂时闲置的专项存款和专项物资可以参与企业资金周转,也允许企业拿出一定比例的专用
In the second issue of this year, Comrade Lu Yi Li published “Proposal of Dedicating Dedicated Funds” in his article entitled “Dedicated Dedicated Funds”. The reason for this is that “the special fund for special storage is used exclusively to cause the enterprises to get into trouble on the one hand, and on the other hand Most of the funds are temporarily idle. ” The author believes that the principle of special funds and special funds can participate in the working capital turnover is two different issues. The so-called “earmarked” refers to the special funds with specific purposes, including the fixed capital, liquidity and special funds. “Special funds” refers to various funds with specific purposes that the enterprise dominates and uses according to the provisions, including special funds, special funds and borrowings. In accordance with the provisions of the financial system, liquidity is not allowed to borrow, does not allow the transfer of special funds, while the temporary idle special deposits and special materials can participate in corporate cash flow, but also allows companies to come up with a certain percentage of dedicated