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笔者近期对军办生产经营商业企业、军办工厂和农场等13个企业进行深入调查后,发现这些企业都程度不同地存在着核算不清,低转成本,弄虚作假,虛增利润,以此保证所属人员生产经营补助(或奖金)的现象。这种不正之风,既不利于部队建设,又不利于企业的发展,必须引起企业主管部门的高度注意。一、主要表现形式与原因虚盈实亏的主要表现形式有:一是“假”销售。货发出,款未收回就增加销售收入;将预收货款提前纳入销售收入;库存商品划出一部分视同销
In the near future, the author conducted an in-depth investigation of 13 enterprises run by the military-run manufacturing and commercial enterprises, military-run factories and farms and found that these enterprises all have varying degrees of accounting, transfer costs, falsification and inflated profits to ensure that The subsidy (or bonuses) of the employees in the subsidiaries belongs to the phenomenon. This unhealthy tenure is neither good for army building nor conducive to the development of enterprises, which must arouse the attention of the competent departments of enterprises. First, the main forms and causes of virtual profit real loss of the main manifestations are: First, the “fake” sales. Goods issued, the money is not recovered to increase sales revenue; Advances received in advance into the sales revenue; part of the stock of goods marked as sales