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根据浦江县197家乡镇集体企业的资料,该县乡镇企业1989～1990年“应弥补亏损”帐户的余额逐年增大:1989年为219万元,1990年为370万元,1991年为678万元,1992年又有所增加。乡镇企业亏损弥补难的原因是多方面的,据调查,主要有以下几个方面:(1)有些乡镇企业领导部门不顾企业实际承受能力,向企业超量的索取和摊派,任意加大利润上交比例,有的企业不得不用自有资金或贷款来上交,使一些企业不堪重负,无力弥补以前年度的亏损。(2)企业的承包合同及指标不完善,有的乡镇主管部门采用“一脚踢”的简单方法落实承包合同,有的以包代管,以交代管,以致“富了方丈穷了庙”,使应弥补亏损长期挂帐。(3)有些企业的承包人为了个人利益,弄虚作假,人为地虚增利润。有的将应由成本列支的项目以及积压产品、
According to the information of 197 township collective enterprises in Pujiang County, the balance of the “should make up for losses” account of the county township enterprises from 1989 to 1990 increased year by year: 219 million in 1989, 3.7 million in 1990, and 6.78 million in 1991 Yuan, increased again in 1992. There are many reasons for loss-making in township enterprises. According to the investigation, there are mainly the following aspects: (1) Some leading enterprises of township and township enterprises, in spite of the actual affordability of the enterprises, make excessive requests and apportions to the enterprises, arbitrarily increasing profits. In proportion, some enterprises have to use their own funds or loans to hand in, making some companies overwhelmed and unable to make up for previous years’ losses. (2) The company’s contractual contracts and indicators are not perfect. Some township competent authorities adopt a simple kick method to implement the contract, and some use the package to manage it, so as to pay for the management of the temple. To make up for long-term debt losses. (3) Contractors of some companies use their own interests to falsify and artificially increase profits. Some of the projects that will be financed by costs and the backlog of products,