论文部分内容阅读
为加强国营企业的经营管理工作,政务院财政经济委员会颁布了全国国营企业清理资产核定资金的决定,这是在企业中推行经济核算制的首要步骤,也是一件复杂繁重的工作。我们现有的国营企业,小部分是在解放战争中人民政府自己建立起来的,大部分是随着战争的胜利自日、为和国民党官僚资本手中接收过来的。前者,大部分是军事工业,是在解放战争过程中为了满足不同时期的军事需要,建立与发展起来的。在经营上,一般都带着供给制的特点。在供给制下面培养起来的有一部分企业管理人员,不重视资产的清理估价与资金的管理运用。他们认为:『肉烂在锅里』,『利润多少都是缴国库,核算不核算是一样,不贪污就行』。至于原为官僚资本的企业,在过去长期的恶性通货膨胀的过程中,对资产的估价已无从做起,官僚资本家主要的精力又是用在囤积居奇与投机倒把上面,而不是用在企业经营的本身。我们接管了这些企业之后,在过去一、两年内,会经过接管清点、工业普查
In order to strengthen the management and management of state-owned enterprises, the State Council’s Finance and Economics Committee promulgated a national state-owned enterprise’s decision to clean up the assets’ approved funds. This is the first step in the implementation of the economic accounting system in enterprises, and it is also a complicated and arduous task. A small part of our existing state-owned enterprises was established by the people’s government itself during the Liberation War, and most of them were received from the hands of the Kuomintang bureaucrat capital since the victory of the war. The former, most of which are military industries, were established and developed in order to meet the military needs of different periods during the liberation war. In terms of business, it generally takes on the characteristics of the supply system. Some of the company’s management personnel trained under the supply system do not attach importance to the asset’s clean-up valuation and the use of funds. They think: “The meat rots in the pot,” “How much profit is paid to the treasury, accounting is not the same as accounting, not corruption on the line.” As for the companies formerly bureaucratic capital, in the past long-term hyperinflation process, the valuation of assets has no way to start, and the main energy of bureaucrat capitalists is used in hoarding and speculation, rather than in the business itself. . After we have taken over these enterprises, we will take over the inventory and industrial census in the past one or two years.