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维护国家、企业及职工的合法权益是改制分流必须遵守的原则,而强化对改制分流单位持续经营期间损益监管和审核是手段之一,利用零基预算,可以较好地对改制分流单位持续经营期间损益进行预控。改制单位持续经营这段时间,处于一个特定的阶段,这段时间的损益直接关系到国家、企业和职工的权益。从已改制单位情况看,持续经营期间损益往往与正常经营期间变化很大,部分预算外支出的成本费用
The safeguarding of the legitimate rights and interests of the state, enterprises and employees is the principle that must be followed in the diversion of the system, and the strengthening of supervision and examination of the profit and loss during the continuous operation of the system of the system reform and diversification is one of the means. By using the zero base budget, Profit and loss during the pre-control. Restructuring units continue to operate this period of time, in a particular stage, the profit and loss during this period is directly related to the rights and interests of countries, enterprises and employees. According to the situation of the restructured units, the profit and loss during the continuous operation usually vary greatly with the normal operating period. The cost of some extra-budgetary expenditures