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从今年三月份开始,张家口市在部分工业企业中进行了资金分帐的试点。实践证明,这是完善和深化承包经营责任制的一项有力的改革措施,它有利于企业建立自我积累,自我发展,自我约束的经营机制,为企业承包后加速实现自负盈亏创造了条件。资金分帐就是在“三不变”的原则下,即不改变企业全民所有制性质,不改变承包经营责任制合同,不改变现行财务会计制度的基础上,以企业当年决算为依据,把企业承包经营中形成的全部资金划分为国家资金和企业资金两部分,分别列帐并加以管理的制度。按《承包暂行条例》规定,分帐时间一律都从签订承包合同的年度开始,而且明确承包前企业占用的全部固定资产和流动资金,都一概列为国家资金。根据上述规定精神,
Since March of this year, Zhangjiakou City has carried out trials for fund splitting among some industrial enterprises. Practice has proved that this is a powerful reform measure to improve and deepen the contract management responsibility system. It is conducive to the establishment of self-accumulation, self-development, and self-restraining operating mechanisms, and creates conditions for accelerating self-financing for enterprises after contracting. Funds splitting is based on the “three constants” principle, that is, without changing the nature of the enterprise’s ownership of the whole nation, without changing the contract of contractual management responsibility, and without changing the current financial and accounting system, based on the company’s current year final account, the company will be contracted. All the funds formed in the operation are divided into two parts: state funds and corporate funds, which are separately accounted for and managed. According to the “Provisional Regulations on Contracting,” the time for the splitting shall all start from the year of signing the contract, and it shall be clearly stated that all the fixed assets and working capital occupied by the company before the contracting shall be listed as state funds. According to the above regulations,