洛阳市财政会计学会最近邀请工商企业部门总会计师,会计师举行座谈。在座谈会上,畅谈了当前简政,放权、承包、搞活等大好形势,并对财会管理体制和财会制度存在的某些问题提出如下意见: (1)对奖金发放,主管部门可对企业实行税利发奖率,执行承乜合同制,不要每次发放奖金都要报主管部门审批。这样既可简化手续,又加重了厂长(经理)的责任。如果多发了,一有主管部门的监督,二要交纳税收,何必如此手续繁多。 (2)社会集团购买力控制太死,连单位买一张办公桌、椅,也得报市审批,建议给企业下放这方面开支权。 (3)国家规定十种特定原材料节约奖的范围太小,建议扩大。工厂用材料是多方面的,只要定额先进合理,发点材料节约奖,可以大大减少浪费。 (4)现在社会向企业摊派的苛捐杂税太多,如学校经费、整修道路、治安巡逻、灯展、烤火等 Luoyang City Institute of Finance recently invited chief accountants and accountants in the business sector to hold informal discussions. At the symposium, they talked about the current situation of simple administration, decentralization, contracting and invigorating, and put forward the following opinions on some problems existing in the financial management system and the accounting system: (1) For the bonus payment, the competent department may implement the enterprise Tax profit award rate, the implementation contract contract system, do not pay bonuses to be submitted to the competent department for approval. This will not only simplify the procedures but also increase the responsibility of the director (manager). If multiple, one supervisor of the competent departments, and second, to pay taxes, why so many formalities. (2) Controlling the purchasing power of the social groups is too dead. Even the unit buys a desk and chair and has to report to the city for approval. It is suggested that the enterprises be allowed to delegate expenditure in this respect. (3) The scope of the national special award for saving ten kinds of specific raw materials is too small, it is suggested to expand. The material used in the factory is multifaceted. As long as the quota is advanced and reasonable, the material saving prize of the hair point can greatly reduce the waste. (4) Nowadays, there are too many taxes and excesses donated by the society to the enterprises, such as school funds, renovation roads, public security patrols, light show, roasted fire etc.