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现行规定,用银行贷款新建的企业投产后实现的利润,扣除合理留利后,全部用来归还基建借款。这里所说的留利,只包括职工福利基金和职工奖励基金两项,不包括生产发展基金。笔者认为,还贷企业也应计提一定比例的生产发展基金,以促进企业的自我发展,增强还贷能力。以江西铜业公司永平铜矿为例,该矿1981年开始建设,至1985年累计贷款本息27,000万元,1986年投产,当年亏损855万元。预计近三年的经济效益不会有大的改变,要至1988年方可望有微利。还清建设期的本息,须到2000年以后。按照现行规定,项目投产三年
According to the current regulations, the profits realized after the enterprises newly built with bank loans are put into production, after deducting reasonable profits, are all used to repay the capital construction loans. The retained interest mentioned here includes only employee welfare funds and staff incentive funds, and does not include production development funds. The author believes that loan repayment enterprises should also accrue a certain percentage of production development funds in order to promote the self-development of enterprises and enhance the ability to repay loans. Taking Yongping Copper Mine of Jiangxi Copper Company as an example, the mine started construction in 1981, and the accumulated loan principal and interest amounted to RMB 27 million in 1985. It was put into production in 1986 and the loss was RMB 8.55 million in that year. It is expected that the economic benefits of the past three years will not change significantly. It is not until 1988 that a meagre profit can be expected. Paying off the principal and interest of the construction period must be after 2000. According to the current regulations, the project will be put into production for three years