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长期以来,国有商业企业潜亏问题一直没有得到足够的重视,影响了企业经营成果的真实性,掩盖了管理中的漏洞,制约了企业发展后劲,成为进一步深化改革的障碍。一、潜亏的成因 1.现行的国有商业企业承包责任制不完善。如1987年江汉区国有商业企业实行承包以来,承包合同中一直仅签订销售、利润、资金周转、摊销以前年度损失等几项经济指标,而对企业在承包期间新发生的商品损失等未作具体规定。承包期满对企业考核兑现时,一般也只考核以上几个指标,而对企业在承包期间新形成的待摊费用、待处理损失、库存商品损失等一系列潜在亏损则不予过问。于是有的承包人将该提
For a long time, the state-owned commercial enterprises have not paid sufficient attention to the problem of potential losses, which has affected the authenticity of the company’s operating results, obscured the loopholes in management, restricted the development potential of the company, and has become an obstacle to further deepening reforms. I. Causes of Potential Losses 1. The current contract responsibility system for state-owned commercial enterprises is not perfect. For example, since the state-owned commercial enterprises in Jianghan District were contracted in 1987, only a few economic indicators such as sales, profit, capital turnover, and amortization losses in the previous year have been signed in the contract, but no new product losses occurred during the contract period. Specific provisions. When the contract period expires, the company will normally only assess the above indicators when fulfilling the enterprise assessment, and will not question the series of potential losses newly formed during the contracting period such as the depreciated expenses, pending losses, and inventory losses. So some contractors will