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在乡(镇)、村集体的清资核利,年终审计,承包合同兑现工作中,出于多种原因,利润浮夸多报,企业虚胖浮肿,加激了隐亏内亏,弊端甚多。利润不实的表现,笔者归纳有如下十种: 一、少提专项基金,忽视了积累和后劲。 二、库存材料不实。特别是砖瓦建材行业,土方、煤炭、煤渣等计量不严,物耗超标,帐物不符。 三、半制品数不准,“水份”较大,有“空头”。 四、质量以次充好。
In the township (town) and village collectives’ clearing and capital verification, year-end auditing and contractual contract fulfillment, for many reasons, the profits are exaggeratingly reported and the enterprises are overweight and swollen, which adds to the drawbacks. Unfavorable profits, the author summed up the following ten: First, pay less attention to the special fund, ignoring the accumulation and staying power. Second, stock material is not real. In particular, brick and tile building materials industry, earthworks, coal, cinder and other measures lax, material consumption exceeded, the account does not match. Third, the number of semi-products are not allowed, “water” larger, “bears.” Fourth, quality shoddy.