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据笔者调查了解,湖北省内几家自来水企业,在经营承包中虚增利润的问题十分突出。表现为:一是不提折旧、大修费,二是少转制水成本,三是对应摊销费用长期挂帐,四是固定资产完工投产后不及时入帐。企业虚增利润造成的危害是相当严重的。首先,虚增利润导致企业流动资金减少。因为企业虚增的利润,一部分以税款形式上缴国家,另一部分以留利形式用于生产发展、职工福利和奖励,这部分留利还要向国家缴纳能源交通重点建设基金和顶算调节基金。这样,企业流动资金逐步被吞食。其次,企业虚增利润造成财政信贷的收支不平
According to the survey conducted by the author, several water companies in Hubei Province have a very serious problem of inflating profits in operating contracts. The performance is: First, do not mention depreciation, overhaul fees, the second is to reduce the cost of water, the third is the long-term account of the corresponding amortization charges, fourth, the fixed assets will not be accounted for after the completion of production. The harm caused by inflated profits of enterprises is quite serious. First, inflated profits led to a reduction in corporate liquidity. Because of the inflated profits of enterprises, some of them are handed over to the country in the form of taxes, and the other part is used in the form of profit-making for production development, employee benefits and rewards. This part of the retained profits also needs to pay the State key energy-construction funds and the top-level adjustment funds. . In this way, corporate liquidity is gradually swallowed. Second, corporate inflated profits caused uneven revenue and