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周转金是财政部门支持企业技术改造,增强企业活力而实行的一种资金投放形式,属于定项有偿投放,到期收回,周转使用的资金。笔者认为,在发放财政周转金前必须进行以下几个方面的可行性调查研究: 一、调查项目的总投资。企业申请财政的技改项目总投资的大小,是确定周转金投放额度的重要依据。共正确与否,标志着投放数是否经济合理。因此,首先应予调查评估。调查可从三个方面进行:①到有关部门了解项目是否符合中央和地方技术改造发展规划和方向;是否已批准纳入技术改造计划;是否有已审批的可行性研究报告,据以确定适宜的项目规模。②到企业的供、销、技术设备等部门,必要时还需到
The Working Capital Fund is a type of capital injection that the financial department supports the technological transformation of enterprises and enhances the vitality of the enterprise. The author believes that the feasibility study of the following aspects must be conducted before issuing financial working capital: 1. The total investment of the survey project. The size of the total investment in technological transformation projects for companies applying for finance is an important basis for determining the amount of working capital to be used. Whether it is correct or not indicates whether the number of deliveries is economically reasonable. Therefore, it should be investigated and evaluated first. The investigation can be carried out in three aspects: 1 to the relevant departments to understand whether the project is in line with the central and local technological transformation and development planning and direction; whether it has been approved for inclusion in the technological transformation plan; whether there is an approved feasibility study report to determine the appropriate project scale. 2 to the company’s supply, marketing, technical equipment and other departments, if necessary, still need to