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第三节专用基金管理的原则一、各项专用基金的提取,必须严格遵守国家财经制度的原则。不得随意改变提取的渠道,也不得随意提高或降低提取的标准。二、各项专用基金的使用,必须贯彻:“先提后用,专款专用”的原则,还要划清专用基金与流动资金,费用以及营业外收支的界限,不得互相挪用。专用基金既然是具有专门用途的基金,就只能专款专用。但是,当专用基金闲置时,制度允许可以参与流动资金周转使用,以便企业扩大经营提高效益,还可以节约贷款利息支出。当然,也可以将开发基金、生产发展基金用作对外投资经营,以获得更大的效益。
Section III Principles of Special Fund Management 1. The withdrawal of special funds must strictly abide by the principles of the national financial system. You must not change the extracted channels arbitrarily, and you must not arbitrarily increase or decrease the extracted standard. Second, the use of special funds must implement the principle of “first mention, later use, and earmarking for special purposes”, and also draw a line between the special fund and liquidity, expenses, and non-operating income and expenditure, and they must not misappropriate each other. Since a special fund is a fund with special purpose, it can only be earmarked for it. However, when the special fund is idle, the system allows it to participate in liquidity turnover so that the company can expand its operations and increase its efficiency. It can also save interest on loans. Of course, development funds and production development funds can also be used as foreign investment operations to gain greater benefits.