专款和企业专项资金是两个不同的概念;专款专用原则与企业流动资金同专项资金之间能否相互占用是两个不同的问题。韩秀国同志《专款专用原则之疑义》一文(原载《财务与会计》1987年第三期,以下简称《疑义》),认为专款专用原则“是一种落后的、保守的观念”。它存在多种弊端。我认为,专款专用不失为一种先进的、科学的资金管理原则。它不但是安排各级财政预算,建立健全各项财经制度的重 Dedicated funds and corporate funds are two different concepts; the principle of special funds and corporate liquidity with the special funds can take advantage of each other are two different issues. Comrade Han Xiu-guo’s article entitled “Doubts about the Principle of Dedicated Deduction” (originally contained in “The Third Issue of Finance and Accounting” (1987), hereinafter referred to as “doubt”) held that the principle of earmarking was “a backward and conservative concept.” It has many drawbacks. In my opinion, earmarking is an advanced and scientific fund management principle. It not only arranges the financial budgets at all levels, but also establishes and perfects the various financial and economic systems