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乡镇企业近年来的发展举步维艰,究其原因,有体制上的政企不分、管理不善造成的严重长期的“隐性亏损”;有分配制度上的取之无度、急功近利造成的企业资产大量流失浪费;还有因为企业内部呆账、挂账严重,影响企业正常经营运转。为解决面临的问题,落实“责、权”二字,乡镇企业首先要摸清家底,理顺产权关系。所以,规范和统一乡镇企业在清产核资过程中的财务处理已成为当务之急。
In recent years, the development of township and village enterprises has been struggling. The reason is that there are serious “hidden losses” caused by irrational government administration and enterprise management and serious long-term losses caused by mismanagement. Large losses of enterprise assets resulting from the immaterial distribution system and quick success Waste; as well as bad debts within the enterprise, hanging accounts serious, affecting the normal operation of enterprises. In order to solve the problems they face and implement the words “responsibility and right”, township and village enterprises must first find out their true origins and straighten out property rights. Therefore, it is imperative to regulate and unify the financial management of township and village enterprises in the process of clearing assets and obtaining capital.