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建立法人投资责任制,由企业法人对项目筹划、筹资、设计、建设直至生产经营、归还贷款、分配投资收益的全过程负责,这是投资体制适应市场经济需要所进行的根本性改革。为了建立法人投资责任制,有几个深层次的财务会计问题亟待解决。 项目建设要不要从一开始就由拥有资本金的企业法人负责?
The establishment of an investment responsibility system for legal persons is the responsibility of the legal person of the legal person for the entire process of project planning, financing, design and construction until production and operation, loan repayment and distribution of investment returns. This is a fundamental reform of the investment system to meet the needs of the market economy. In order to establish the legal person investment responsibility system, there are several deep-seated problems of financial accounting that need to be solved urgently. Should the project construction be undertaken by the corporate legal person who owns the capital from the very beginning?