论文部分内容阅读
财政部最近发出“关于企业主管部门对所辖企业实行资金有偿使用还款问题的规定”,内容如下: 最近从一些地区了解,发现有的企业主管部门把财政拔给的钱实行有偿周转使用,并允许企业用税前利润归还。这种做法实际上使财政拿出双份钱,是不妥当的。经研究,我们意见,为了改善资金的管理,增强企业的经济责任,提高经济效益,把财政拨给的钱实行有偿使用是可以的,但企业归还这部分借款,
The Ministry of Finance recently issued the “Provisions on the Implementation of Compensated Use and Repayments of Funds by Competent Authorities on Enterprises under their Jurisdiction,” which reads as follows: Recently, it has been learned from some regions that some enterprises in charge of administrations have used the financially drawn-out money to carry out paid revolving use, And allow businesses to return the profit before tax. In fact, it is improper for such a measure to bring out double copies of the money. After research, our opinion, in order to improve the management of funds, enhance the economic responsibility of enterprises and increase the economic benefits, it is possible to use the money allocated by the finance for paid use. However, when the enterprises repay this part of the loans,