1. What does “own funds” mean?
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nd) The funds of the enterprise are based on the source funds it obtains.
The so-called self-owned funds refer to the part of funds that an enterprise can use at its own disposal for production and does not need to be repaid.
is symmetrical to borrowed funds.
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2. What is the meaning of self-owned funds? The so-called self-owned funds refer to the part of funds that an enterprise regularly holds for production and operation activities and can be used at its own disposal without having to repay.
It is a concept opposite to "borrowed funds".
Under the socialist system, the self-owned funds of enterprises owned by the whole people mainly consist of state financial appropriations and internal accumulation of enterprises.
The self-owned funds of private enterprises in Western countries mainly come from the investment of shareholders and the final distribution profits of enterprises.
Own funds include paid-in capital and provident funds, which are symmetrical to borrowed funds.
Among them, the capital reserve fund refers to the shareholders’ equity income formed by capital, assets themselves and other reasons in addition to the company’s production and operation.
The composition of its own funds: Each enterprise has different ways of obtaining its own funds because of its different ownership forms and financial systems of production factors.
The self-owned funds of enterprises owned by the whole people consist of: 1. Part of them comes from state financial subsidies and free additions of fixed assets.
2. Part of it comes from internal accumulation of enterprises, that is, various special funds withdrawn from expenses and after-tax retained profits in accordance with national requirements.
3. In addition, it also comes from fixed debt, which is a part of the assets that the enterprise can use for accounts payable and receivable in accordance with the requirements of relevant rules and regulations and liquidation procedures.
3. What does "own funds" mean? Own funds refer to the part of funds that an enterprise regularly holds for production and business activities and can be used at its own disposal without having to repay.
Is symmetrical with borrowed funds.
Borrowed funds refer to funds raised by an enterprise in accordance with the law, used in accordance with the contract, and repaid on schedule. Bank borrowings are the main body of borrowed funds.
4. What do “self-funding”, “fiscal appropriation”, “fiscal subsidy” and “enterprise management” mean in the establishment nature of public institutions?
Answer: "Financial appropriation", "fiscal subsidies", "self-management of funds" and "enterprise management" for the establishment of public institutions refer to the main sources of funds for public institutions.
The four methods are all in the nature of establishment of public institutions. Due to different regions, different operating performance, and different financial allocation methods, each has its own advantages.
Fiscal appropriations are generally used for public utilities and are the free allocation of government funds to public institutions. There are usually clear definitions in the allocation of funds.
Its funding source is generally government-level fiscal revenue.
Fiscal subsidies refer to a type of compensation provided by the state finance to enterprises, institutions and individuals in order to achieve specific political and economic goals.
It mainly provides economic compensation to enterprises and consumers within a certain period of time.
Self-financing is a self-financed institution formulated in accordance with the "Interim Provisions on Budget Management of Self-managed Funds" formulated by local governments.
Certain policy resources are used to obtain income, and its normal expenses are paid by the unit's normal income. The main business is not for profit. With approval, the municipal establishment department shall serve as a self-financing (self-run) institution.
Enterprise management: Public institutions make full use of their own resources, and on the premise of ensuring the basic functions of the company, they innovate and operate independently, gradually realize the enterprise's business model, improve their viability and increase their income, which can fully support the unit's financial expenditures and even increase social
wealth.