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外贸企业自推行承包责任制以来,在积极组织货源,扩大出口,为国家多创外汇等方面做出了一定的成绩。但是,由于企业承包经营责任制不够完善,在进出口贸易活动中出现了一些问题,其中尤以有些企业库存商品失真较为严重。笔者拟就此问题谈点肤浅认识。一、库存商品失真的原因外贸企业库存商品失真,是指库存商品的帐面数字大于仓库中的实物数字。造成库存商品失真的原因主要在于企业的主观因素方面。具体分析有下面几点: 1、企业库存商品失真是承包前遗留和积累下来的。有的企业在承包前的1987年就发现有库存商品不实的问题,但由于没有及时处理,天长日久,致使问题越积越深,失真数字不断扩大。
Since the implementation of the contract responsibility system, foreign trade enterprises have made some achievements in actively organizing supply, expanding exports and creating more foreign exchange for the country. However, due to the imperfect responsibility system of contracting management in the enterprises, some problems have appeared in the import and export trade activities, among which the distortion of inventory of some enterprises is more serious. I intend to talk about this issue superficial understanding. First, the reasons for the distortion of inventory goods Foreign trade enterprises inventory distortion, refers to the inventory of goods larger than the physical figures in the warehouse. The main reason for the distortion of inventory products lies in the subjective factors of the enterprises. Specific analysis of the following points: 1, inventory distortion of goods is left over before the contract and accumulated. Some enterprises discovered the problem of the inaccurate inventory of goods before the contract was started in 1987. However, due to the fact that they were not dealt with in time, their problems were prolonged and the problems became deeper and deeper with the number of distortion constantly expanding.