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笔者最近在一次国有企业股份制改造咨询活动中，发现一起财务实务错误，尽管按照笔者的建议，错误得到了纠正，但从中可以发现一些问题引人深思。现做介绍，与读者共同探讨。一、错误的财务实务。某地一国有独资预算内企业，1996年实现利润800万元，其利润分配方案经当地财政部
The author recently discovered a mistake in the financial services practice in the reform of state-owned enterprises’ shareholding system. Although the mistakes have been corrected according to the author’s suggestion, some problems can be found in the investigation. Do an introduction and discuss with readers. First, the wrong financial practices. A company with a wholly state-owned budget in a certain place achieved a profit of 8 million yuan in 1996. Its profit distribution plan was approved by the local Ministry of Finance.