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三中全会以来,我县人民公社企业经过“调整、改革、整顿、提高”,有了较快发展。按1970年不变价计算,1981年全县社办企业总产值2,275万元,比上年增长37.5％;实现利润193.3万元,其中上交公社积累61.6万元。但是应当看到,目前有相当一部分社办企业财务管理还十分混乱,需要刻不容缓地加以整顿。这种混乱现象集中表现在“挤”、“占”、“乱”三个字上。“挤”就是把不属于成本开支范围的支出挤进了生产成本,挤不进生产成本的就挤进“营业外支出”。“占”就是资金周转不过来就占用应上交的税金、利润和各项应付款。“乱”就是乱支乱补,擅自扩大奖金和补助范围。请客送礼、铺张浪费。据统计,去年全县社办企业属“挤”的金额7.8万元、“占”的金额610万元、
Since the Third Plenary Session, the people’s commune enterprises of our county have experienced rapid development after “adjustment, reform, rectification, and improvement”. Calculated at the same price in 1970, the total output value of the county-owned social enterprise in the county was 227.75 million yuan in 1981, an increase of 37.5% over the previous year; the profit was 1.933 million yuan, of which the paid-in communes had accumulated 616,000 yuan. However, it should be noted that at present, a considerable part of the financial management of social-funded enterprises is still very confusing and needs to be rectified without delay. This confusion is concentrated in the words “crowded,” “occupied,” and “chaos.” “Squeeze” means squeezing expenditures that are not part of the cost range into production costs, and squeezing into non-operating expenses if they do not get into production costs. “Accommodation” means that the capital turnover will not occupy the taxes, profits and various payables that should be turned over. “Insanity” means to chaotically support and increase the scope of bonuses and subsidies without authorization. Guest gifts, extravagance and waste. According to statistics, last year the county-owned social enterprise was a “crowd” of 78,000 yuan, and “accounted for” a total of 6.1 million yuan.