论文部分内容阅读
承包经营合同结算兑现,既体现了合同的法律性、政策性、严肃性,又是维护国家利益,保护企业的合法经济权益,发挥合同的激励作用的重要手段,必须慎重处理。笔者认为,结算企业承包合同应注意和处理好以下几个具体问题; 一、合同预结与合同兑现所谓合同预结,是指发包方以年度为阶段,在国家审计之前,依据企业的年终决算报表,对每项合同指标进行逐项初次结算。其目的是让企业和每个职工及时了解企业执行合同情况,增强承包双方恪守信用,严格履行合同的责任感。而合同兑现是指通过财
The settlement and redemption of contracted management contracts not only embodies the legality, policy, and seriousness of the contract, but also protects the national interests, protects the legitimate economic rights and interests of the enterprise, and plays an important role in stimulating the contract. It must be handled with caution. The author believes that the settlement enterprise contracting contract should pay attention to and handle the following specific issues: 1. Pre-contract settlement and contract redemption The so-called pre-contract settlement means that the contract-issuing party takes the year as the stage, before the national audit, according to the company’s year-end accounts. In the report, the first settlement of each contract indicator is performed one by one. The purpose is to let the company and each worker understand the implementation contract of the company in a timely manner, enhance the contractor’s abide by the credit, and strictly fulfill the contract’s sense of responsibility. The contract redemption means that