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目前有些二轻企业的虚盈实亏问题相当严重,其主要表现是:家底不清,帐存实无‘财产亏空不申报;产品长期积压,已经贬值不处理,应收款无法收回,呆帐损失不转销;少提折旧,少摊费用,少转成本,虚增利润。有的企业连年搞虚盈实亏,已业不抵债,濒临破产。企业虚盈实亏的结果必然是“两头多(多交国家税金,多发职工奖金),中间空(企业财产亏空)”。既损害集体利益,又损害了国家利益和职工利益。现行管理体制的不合理是企业虚盈实亏问题产生的根本原因。如有的企业长期亏损,难以维持,主管部门便采取行政手段强令
At present, the issue of the actual surplus of some second- and second-tier enterprises is rather serious. Its main performances are: unclear household ownership, non-declaration of real property in the accounts, long-term backlog of products, depreciation, non-recovery of receivables, unrecoverable receivables, bad debts Losses are not written off; less depreciation, less expenses, less costs, and inflated profits. Some companies engage in virtual losses and losses in the past year. They have already been insolvent and are on the brink of bankruptcy. The result of an enterprise’s virtual surplus is bound to be “more than two (more taxes paid to the state, more bonuses for employees), and the middle empty (for lack of corporate property)”. It will not only damage the collective interest, but also damage the national interest and the interests of employees. The irrationality of the current management system is the root cause of the problem of virtual surplus of enterprises. If an enterprise suffers long-term losses and it is difficult to maintain, the competent authority will use administrative measures to impose a