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编辑同志: 贵刊1989年第5期中《浅谈企业成本上升的原因及应变对策》一文中,有一条是:“各种名目的费用开支增多。如咨询费、信息费、展销费以及名目繁多的摊派和资助等这些开支必然促使成本呈上升趋势”。我认为把名目繁多的摊派和资助等作为促使成本上升的因素之一就不妥了。因为国务院于1988年4月28日发布的《禁止向企业摊派暂行条例》第二章、第六条明确规定:“不得强制企业赞助、资助、捐献财物。企业自愿赞助、资助、捐献的款项只能从企业的自有资金中支出,不得计入成本。”因此不能把名目繁多的摊派和资助等项开支计入成本,因而也就不能把其
Edit comrades: your magazine in 1989 fifth issue “on business reasons for rising costs and response measures,” one article is: “a variety of names of the cost of spending increased, such as consulting fees, information fees, exhibition fees and the name Expenditure on a large number of assessed and funded such expenses will inevitably lead to an upward trend in costs. ” I think it is not appropriate to include as many contributors and subsidies as one of the factors driving costs up. Because the State Council issued the Provisional Regulations on the Prohibition of Corporations, which issued on April 28, 1988, as stipulated in Chapter Two and Article Six of the Provisional Regulations on the Prohibition of Corporations: “The enterprises shall not be forced to sponsor, finance or donate their belongings. The amounts voluntarily funded, donated and donated by the enterprises Can only be paid out of the enterprise’s own funds and can not be counted as costs. ”Therefore, it is not possible to account for the full range of expenses such as apportionment and subsidy,