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呆帐指逾期未能收回,可能成为坏帐的应收帐款。建国三十几年来,国营企业实行高度集中的计划经济,盈利基本上缴国家,亏损全由国家负担。因此企业出现了呆帐损失,也采取了全部由国家包下来的办法。即企业实现的利润总额先扣除呆帐损失后,余额才上缴国家。这一制度一直沿袭下来。自从改革开放以来,会计工作者在探索杲帐处理的方法,后由财政部规定呆帐损失作为增加企业管理费支出。表面上看来,由于企业经营管理不善造成的呆帐损失,应由企业自身负责,因此,应加大企业管理费支出。但这样处理,实质上还是将呆帐损失转嫁给围家负担了。因为成本增加,利润就会减少。到头来上缴国家的利润还是少了。
Bad debts refer to accounts receivable that may be overdue, which may become bad debts. Over the past 30 years since the founding of the People’s Republic of China, state-owned enterprises have adopted a highly centralized planned economy. Their profits have basically been surrendered to the state and their losses have been borne entirely by the state. Therefore, enterprises have suffered bad debt losses, but also taken all the ways down by the state. That is, the total amount of profit realized by an enterprise is deducted from the bad debt losses before the balance is turned over to the state. This system has been followed. Since the reform and opening up, accounting workers have explored the method of dealing with debit accounts, and the Ministry of Finance stipulated the loss of bad debts as an increase in corporate overhead expenses. On the surface, due to bad business management caused by bad debt losses, should be responsible for the enterprise itself, therefore, should increase the management fees. However, in this way, the burden of bad loans is essentially passed on to the homeowners. As the cost increases, the profit will decrease. In the end the profit paid to the state is still small.