论文部分内容阅读
汽车运输企业实行单车承包,可以极大地调动司售人员的积极性,充分发挥运输生产效能,提高企业的经济效益。但目前我省大多数企业对单车利润实行“包死基数,确保上交、超收全留,欠收自补”承包办法,而且有些企业是将企业对国家的承包基数直接分解给单车的。“超收全留”本是国家对企业的让利,目的是为了增强企业的活力和后劲,如果在单车承包中也照搬“超收全留”,就把国家给企业的好处全部转给了承包者,不能正确体现国家、企业和个人三者利益关系。而且,这种承包办法,也对企业的会计核算不利,影响会计核算资料的真实性。承包人在交足承包款后,超收部分全部归己,
Car transport enterprises to implement bicycle contracting, sales staff can greatly mobilize the enthusiasm, give full play to transport production efficiency, improve the economic efficiency of enterprises. However, at present, most enterprises in our province implement the “package death base” to the profits of bicycles and ensure that contracting methods are submitted for surrender and surrender and self-replenishment, and some enterprises directly decompose the contracting base of enterprises to the bicycles for the state. “Surpassing all reservations,” this is the country’s none other than the business, the purpose is to enhance the vitality and staying power of enterprises, if the bicycle contract also copied “super stay”, put the country to the business all the benefits transferred to the contractor, Can not correctly reflect the interests of the state, enterprises and individuals. Moreover, this contract approach, but also adverse to the accounting of enterprises, affecting the authenticity of accounting information. After the contractor paid the contract amount,