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我县供销企业为了加快处理历史包袱,将处理历史包袱视同承包效益列入承包合同,成为招标承包企业主要标的之一。合同明确规定,完不成处理历史包袱指标的,扣减表列利润实现数。同时,还规定企业收回历年的挂帐收入应作登记,在计算承包效益时,应予剔除。因此,企业在承包时必须将承包家底清理核实,不可草率从事。然而在笔者对我县供销企业1988年度财务收支进行审计时,发现承包企业承包家底不实的问题十分严重,直接影响承包效益。一、漏报历年有问题商品损失。有的企业不定期盘点商品或盘而不实,久而久之形成了糊涂帐。本县××公司在1988年招标承包对,曾由当时的经理、主管会计,业务负责人和县联社清理小组一行,分头到所属三个农副产品中转站核实家底,由于对存在的问题心中无数,一致表示商
In order to expedite the handling of historical burdens, the supply and marketing enterprises in our county included the historical burden as the contracting benefit in the contract and became one of the main targets of the tendering and contracting enterprises. The contract clearly stipulates that if the historical burden indicator can not be completed, the deduction of the realized profits of the listed profits shall be made. At the same time, it also requires enterprises to recover the calendar year income tax should be registered, in the calculation of contracting benefits, should be removed. Therefore, enterprises must be contracted to clean the bottom of the contractor verification, can not be hasty. However, when I conducted an audit on the financial revenue and expenditure of 1988 for the supply and marketing enterprises in our county, I found that the contradictions in the contracting business contracting and the real situation of the contractor were very serious and directly affected the contracting efficiency. First, omission in the calendar year there is a problem of loss of goods. Some enterprises from time to time inventory of goods or discredited, as time passes the formation of confused account. × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × Company contracted in 1988, contractor, Numerous, consistent representation