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近年来,一些企业靠“吃老本”、弄虚作假或靠钻政策空子而获得“高效益”的情况比较严重,人们称之为“虚幻效益”。虚幻效益不是真正的效益,揭开它的面纱,使其在今后的经济生活中绝迹,是一个亟待研究解决的问题。一、虚幻效益的表现形态 1.该提留的未提留或未提足。按财务制度规定,基建工程完工验收后应予转帐,按一定比例提取折旧和大修理基金。有些企业却迟迟不转帐,有的甚至一拖几年,以缓提折旧和大修理基金。有些企业对折旧、大修理基金、福利费等不按规定提足或者干脆不提,目的是少
In recent years, it has become more serious for some companies to obtain “high efficiency” by relying on “eat food”, falsifying or relying on policy openings, and people call it “virtual benefits”. Unreal benefit is not a real benefit. Revealing its veil and extinguishing it in the future economic life is an issue that needs urgent study and solution. First, the manifestation of the illusory benefit 1. The retention of the retained or not mentioned. According to the provisions of the financial system, after the acceptance of the infrastructure project is completed, transfer should be made and a depreciation and overhaul fund be drawn at a certain proportion. Some companies have not yet transferred their funds, and some have even delayed a few years to ease the depreciation and overhaul of funds. Some companies don’t provide enough for depreciation, overhaul funds, welfare fees, etc., or simply