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新技术企业集技、工、贸于一身,其显著特点是资金来源多渠道,企业对来自各渠道的资金的产权关系不同,相应的其管理权限和支付的报酬也就有所不同。为了客观地反映新技术企业的财务状况,我们把日常使用的资金平衡表改为资产负债表,现把有关情况作一简介(见29页左栏表)。资金平衡表在产品经济条件下是适用的。因为在产品经济条件下,企业内部资金运动及其与外界发生的经济关系都是遵循事先订好的计划,上级部门所关心的是它所投出资金的分布状况,考核的是企业是否按规定用途执行。在这种情况下,企业可以把产权单一的资金划
New technology companies gather skills, work, and trade in one. The distinctive feature is that the sources of funds are multi-channels. The property rights of enterprises from different channels are different, and the corresponding management authority and payment are different. In order to objectively reflect the financial status of new technology companies, we have changed the daily balance of funds used to the balance sheet. We will now give a brief introduction to the situation (see the table on the left column on page 29). The balance sheet is applicable under the economic conditions of the product. Because under the economic conditions of the product, the company’s internal capital movement and its economic relations with the outside world follow the pre-established plan. The concern of the higher-level department is the distribution of the funds it invests. The assessment is whether the company is in accordance with regulations. Use implementation. In this case, companies can allocate funds with a single property right.