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乡镇企业的发展主要是靠自身积累发展起来的。因此,搞好企业利润的核算、分配、管理和使用,是企业发展存亡的关键,它关系到国家、集体、个人三者利益,对繁荣农村经济,实现农业现代化,具有重要意义。但是,当前乡镇企业在这方面存在着如下一些问题,必须认真研究,加强引导,妥善解决。(1)成本核算不实,利润计算不准。有的企业为了个人多分红利,多发奖金,应计入成本的费用而不计入,该提的基金不提,造成成本核算不实,虚报利润,国家税金已收,个人奖金已发,企业无利。(2)职工工资增长过快。不少地方出现分光吃光,“穷庙富和尚”的现象。(3)不按规定计提基金。据对15个企业调查,没有
The development of township enterprises is mainly based on their own accumulation. Therefore, doing a good job in accounting, distribution, management, and use of corporate profits is the key to the survival of an enterprise. It is related to the interests of the state, the collective, and the individual. It is of great significance to the prosperity of the rural economy and the realization of agricultural modernization. However, the current township and township enterprises have the following problems in this respect. They must earnestly study, strengthen guidance, and properly solve them. (1) The cost calculation is not true and the profit calculation is inaccurate. Some enterprises donate multiple bonuses for personal multi-dividend bonuses, which should be included in the cost of costs. The proposed fund is not mentioned, resulting in false cost accounting, false reporting profits, national taxes collected, individual bonuses issued, and no enterprise Lee. (2) The salary of staff and workers grows too fast. In many places, there is a phenomenon of taking away the light and “poor temple rich monks”. (3) Failing to withdraw funds according to regulations. According to surveys of 15 companies, there is no