一、改革分配、积累制度,提高资金积累率。目前我市乡镇工业企业不但要承受外部不合理的摊派,而且要上交10%社会性支出和10%的补农资金支出,还要将税后利润的20%上交乡(镇)、村工办。鉴于乡镇企业的外部压力日益加重,资金积累偏低,我建议取消税后利润20%上交乡,村工办的规定,主管部门不能用这些资金去填补亏损企业的漏洞。同时还要把好年终承包兑现的审计关,挤干利润和流动资金中的“水份”,理顺积累与分配的关系,减轻企业负担,以增强企业的自我发展能力。二、正确核算和反映企业的自有流动资金。乡镇企业现行会计制变规定的流动资金计算公式为:流动基金=投资基金-(固定及长期资产-设备借款-长期借款)。这个公式存在着三个问题。(1)投资基金中的流动基金不能完全反映企业自有的生产经营资金,公式规定投资基金抵减了固定及长期资产后的差额即为自有流动基金,这种反映不够确切。(2)用专用基金购建的固定及长期资产也在抵减投资基金,因而这种反映不够完整。(3)在发展基金中的固定资金占用结构未能反映出来,单独计算出的流动资金是不正确的。由于上述公式的错误,造成大多数乡镇工业企业流动基金成为负数,给乡镇企业在流动资金贷款上造成困难,应研究加以改进。为了保持乡镇工业企业经营机制灵活的优点,我认为还要打破资金“专款专用”的做法,充分发挥资金的效用,做到满负荷工作法在资金管理上的要求。我设想自有流动资金的计算口径应该是:投资基金-(固定及长期资产-设备借款-长期借款)+专用基金+当年利润留成(按上年留成率)。诚然,打破资金专款专用后,企业不能片面追求速度,随意乱铺摊子,一定要克服盲目挤占流动资金搞基建的情况,主管部门,计划部门对此要严格把关。三、强化企业筹集资金的职能,做好现有资金 First, reform the distribution and accumulation system and increase the rate of capital accumulation. At present, the township industrial enterprises in our city are not only subject to external irrational assessments, but also have to pay 10% of social expenditures and 10% of supplementary agricultural expenditures. They must also hand over 20% of their after-tax profits to townships (villages) and villages. Office. In view of the increasing external pressure on township and township enterprises and the low accumulation of funds, I propose to abolish the 20% post-tax profits turn over to the township and village workers’ offices. The competent authority cannot use these funds to fill loopholes in loss-making enterprises. At the same time, it is also necessary to put a good year-end audit of the contract to close, to squeeze out the “moisture” in profits and liquidity, rationalize the relationship between accumulation and distribution, reduce the burden on the company, in order to enhance the company’s self-development capabilities. Second, correctly account and reflect the company’s own liquidity. The calculation formula for the current capital of the township and village enterprises in the current accounting system changes is as follows: current fund = investment fund - (fixed and long-term assets - equipment borrowing - long-term borrowing). There are three problems with this formula. (1) Liquidity funds in investment funds cannot fully reflect the company’s own production and operation funds. The formula provides that the balance of investment funds after deducting fixed and long-term assets is the self-owned mobile fund. This reflection is not exact enough. (2) The fixed and long-term assets purchased and constructed with special funds are also deducting investment funds, so this reflection is not complete. (3) The fixed fund occupation structure in the development fund has not been reflected, and the calculated liquidity alone is not correct. As a result of the above-mentioned formulas, the majority of rural industrial enterprises’ liquidity funds have become negative, which has caused difficulties for the township and township enterprises to use liquidity loans and should be studied and improved. In order to maintain the advantages of the flexible operation mechanism of township industrial enterprises, I think that we must also break the practice of “special funds for funds” and give full play to the effectiveness of funds, so that the full-load method of work can meet the requirements of fund management. I envision the calculation of self-owned liquidity should be: investment funds - (fixed and long-term assets - equipment loans - long-term loans) + dedicated funds + profit retention (according to the retention rate in the previous year). It is true that after breaking the funds earmarked for the exclusive use of funds, enterprises must not unilaterally pursue speed, and randomly spread out their stalls. We must overcome the situation of blindly crowding out liquidity to engage in infrastructure construction. The competent departments and planning departments must strictly monitor this. Third, to strengthen the company’s fund-raising functions and make available funds