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在当前财政、财务管理体制的改革中,一部分国营企业实行了“盈亏包干”办法,使企业在利润分配上把责、权、利结合起来,调动了生产经营的积极性,效果是显而易见的。但是,随着国营企业纯收入分配办法的改变,在财政、财务管理工作中出现了新的问题。一些企业不是从挖掘内部潜力、提高管理水平着手,去增加企业的积累,而是从本位主义出发,在盈亏包干的基础上明争暗挖,整国家,肥单位。有的在包干的基数上讨价还价,要财政上作出较大的让步,才能达成协议;有的本来就
In the current reform of the financial and financial management system, some state-owned enterprises implemented a “profit-and-loss package approach,” so that enterprises can combine their responsibilities, rights and interests in profit distribution to mobilize the enthusiasm for production and management. The effect is obvious. However, with the change in the method of distribution of net income of state-owned enterprises, new problems have emerged in the work of financial and financial management. Some enterprises are not starting from tapping the internal potential and raising the management level to increase the accumulation of enterprises. Instead, they start from the principle of uniting profits and losses and make concerted efforts on the basis of profit and loss. Some bargain on the basis of contracting, to make greater financial concessions in order to reach an agreement; some have been