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企业承包经营后,税后留利有较大的增加,有了再投入的条件,必须对固定资产投资方向加以引导,把资金更多地投向国家需要的发展方面。为了更好使用企业自有资金,要实现三个转变:一、企业在留利分配上必须改变用于奖金福利偏多的状况,扩大用于生产发展的资金来源;二、在资金投放上,必须把目前大部分资金投放到生活设施和办公等非生产性建设项目上的状况扭转到优先用于生产性项目的轨道上来;三、在生产性投资使用上,必须改变热衷于扩建,增加企业规模的做法,把大部分生产投资用于更新
After the contracted operation of enterprises, there is a large increase in retained earnings after tax. With the conditions for reinvestment, it is necessary to guide the direction of investment in fixed assets and put more funds into the development needs of the country. In order to make better use of the company’s own funds, three transitions must be achieved: 1. The distribution of profits for enterprises must change the conditions for the bonus welfare to be more, and expand the sources of funds for production development; Second, in terms of funding, it must be The current situation of putting most of the funds on non-productive construction projects such as living facilities and offices is reversed to the priority for the use of productive projects. Third, in the use of productive investment, it is necessary to change the enthusiasm for expansion and increase the scale of enterprises. The practice of using most of the production investment for updating