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饮食服务系统的小饮食店、小旅店、小理发店,过去都归总店领导,核算不独立,没有自主权。这次改革,都给它们“松了绑”,成为独立对公司承包、自主经营的小企业。改革后它们都拥有四权:一是独立经营,在搞好主营的基础上,可以扩大附营,可以分摊设点,设它新的分店。二是在分别缴纳各种税金及承包费、租赁费后,留利可以自己支配,改善职工生活福利和扩大再生产。三是固定资产自行管理,折旧基金可以部分留用于更新改造。四是在物价、购置,人员调配、奖惩等方面都有了相应的自主权,可以预见,由于生产关系的变革,而带来社会效益和企业经济效益的增长是过去“大锅饭”时期所无法比拟的。但是,当前国营饮食服务业的基层核算单位由原来的三、四
The small restaurants, small hotels, and small barbershops of the food service system used to be headed by the head office. Accounting is not independent, and there is no autonomy. The reforms have given them “looseness” and become independent small companies that contract and operate independently. After the reform, they all have four rights: First, they can operate independently. On the basis of doing a good job of the main business, they can expand the affiliated camps, share the set-up points, and set up new branches. Second, after paying various taxes, contracting fees, and leasing fees, Legris can control itself to improve the welfare of employees and expand reproduction. Third, the fixed assets manage themselves, and the depreciation fund can be partially used for renewal. Fourth, there is corresponding autonomy in the aspects of price, purchase, personnel deployment, rewards, and punishment. It can be foreseen that due to changes in the production relations, the growth in social benefits and corporate economic benefits is unmatched by the “big pot” period. of. However, the basic accounting units of the current state-run catering service industry are from the original three or four.