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财会制度改革后,企业不再提取大修理基金.这种改革对于充分扩大企业自主权、建立自我约束机制和激励机制有一定促进作用.但是,新的财会制度有利也有弊,从这一段实践的情况看,笔者认为弊大于利.一、“法制”变“人治”是设备管理上的倒退几十年来,国家财务制度所规定的设备大修理基金是专款专用,任何企业、任何“法人”都无权改变,这就是设备管理在财务制度领域的“法”.这个“法”有力地保障了设备正常运转和完好.现在不提大修理基金,就破了这个“法”,全凭企业“法人”一句话.虽然多了“自主性”,但也增加了“随意性”,何以能保证国有资产保值增值?二、拼设备将是必然结果
After the reform of the accounting system, companies no longer withdraw major repair funds. Such reforms have a certain role in promoting the full expansion of corporate autonomy, the establishment of self-restraining mechanisms and incentive mechanisms. However, the new accounting system has both advantages and disadvantages, from this period of practice Looking at the situation, the author believes that the harm is more than benefits. First, the “rule of law” changes to “ruling by people” is a backwardness in equipment management. For decades, the equipment overhaul fund stipulated by the national financial system is earmarked for special purposes. Any enterprise or any “legal person” is There is no right to change. This is the “law” of equipment management in the financial system field. This “law” effectively guarantees the normal operation and integrity of the equipment. Now that it does not mention the overhaul fund, it breaks this “law” and depends on the company.“ ”Corporate“ in one sentence. Although there is more ”autonomy,“ but it also increases the ”arbitrariness". How can we ensure that the state-owned assets will retain their value? Second, fight equipment will be an inevitable result.