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近年来,国有企业兴办第三产业等经济实体的积极性空前高涨,各类实体如雨后春笋,遍布全川,展现一派生机。然而,经对多个行业不同企业的财务收支审计发现,部分国有企业在办实体的实际操作中,却存在一些共同的毛病,有的已经造成严重的不良后果,这就给企业办实体以调整产业结构促进国有资产保值增值这一良好初衷罩上了一层淡淡的阴影。这部分国有企业的作法及其后果是: 一、借“鸡”生“蛋”,国有资产严重流失。借国有企业之“鸡”,为所办的实体生“蛋”:直接利用国有企业的人员和资产,经营国有企业的业务或增加一些经营范围,却将经营收益纳入实体去核算和分配。某大
In recent years, the enthusiasm of state-owned enterprises in setting up economic entities such as the tertiary industry has risen unprecedentedly, and various types of entities have sprung up and spread all over Sichuan Province to show their vitality. However, after auditing the financial receipts and expenditures of different companies in different industries, it is found that some state-owned enterprises have common problems in the actual operation of the entities, and some have caused serious adverse consequences. This gives enterprises an The good intention of adjusting the industrial structure and promoting the maintenance and appreciation of state-owned assets is covered with a faint shadow. This part of the practice of state-owned enterprises and its consequences are as follows: 1. Borrow “eggs” by “chicken” and the state-owned assets are seriously drained. By using the “chicken” of state-owned enterprises, students are given an “egg” for the entities they manage: direct use of the personnel and assets of state-owned enterprises, operation of state-owned enterprises, or addition of some business scopes, but incorporating operating income into the entity for accounting and distribution. Some big