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从1987年开始国营工业企业普遍推行了承包经营责任制,实行承包的企业承包基数一般都是一定几年不变。承包基数确定之后,经常遇到国家调整产品价格、原材料价格等影响企业利润增加或减少的问题。在实际工作中往往是产品价格调高了,国家调不动企业的承包基数,企业主要是强调产品提价了,原材料也提价。因此,国家财破分享不到调整价格带来的利益:另一方面确实也有一部分企业由于原材料价格上涨幅度过大,消化不了而完不成承包上交基数,使国家财政收入受到影响。国家有关部门也曾多次发文要求实行承包后的企业,由于国家调高了产品出厂价格,要相应调整承包上交基数,或将提价部分,大部分上交财政。但由于没有具体的规定和比较简便易行、切合实际以及承发包双方都能接受的计算办法,具体执行起来很困难。我认为按如下办法计算企业的调价收入是比较可行的。
Since 1987, state-owned industrial enterprises have generally implemented the responsibility system of contractual management, and the contracted business contract base has generally remained unchanged for a few years. After determining the basis for the contract, we often encounter problems such as the price of the state’s adjustment of products and the price of raw materials that affect the increase or decrease of corporate profits. In actual work, the price of products is often raised. The country is basically invariably undermining product price increases and increasing prices of raw materials. Therefore, the state can not share the financial profits to adjust the price of the benefits: on the other hand, there are indeed some enterprises because of the raw material price increases too much, can not digest can not be completed and submitted to the cardinal number, so that the state financial revenue affected. Relevant departments of the State have also issued documents on a number of occasions requesting the enterprises after the contract to be implemented. As the state increases the ex-factory prices of manufactured products, it is necessary to adjust the submitted base number of the contract accordingly or most of the price increases should be turned over to finance. However, due to the absence of specific provisions and relatively simple and practical measures as well as the calculation methods acceptable to both sides, it is very difficult to implement them in concrete terms. I think it is more feasible to calculate the company’s price adjustment income as follows.