最近,我们调查了一些行政事业单位办的工厂、商店、各种修理部、服务部(简称“事改企”单位),发现不少单位存在着两头占的现象。这些单位在处理经济分配关系时,有时站在企业位置,有时站在事业位置,那头有利站那头。如有的单位借口“发展事业”任意扩大利润留成比例,甚至拒绝向财政、税收和主管部门交纳税金和利润。对职工福利和各项费用开支也是这样,发放奖金标准也是哪头高站哪头。企业执行的是权责发生制,事业是收付实现制。有些单位却以事业单位经费来源有保证为靠山,不积极组织营业收入,不及时结算往来款项,不逐月进行成本核算,因而拖帐、欠帐多。再如固定资产、家俱用具,在事业单位是一次记入“经费支出”,企业 Recently, we surveyed some factories, shops, various repair shops and service departments (“reformed enterprises”) managed by administrative units and found that there are many units that occupy two heads. When dealing with the distribution of economic resources, these units sometimes stand in the enterprise position and sometimes stand in the position of undertaking and the other end of the favorable station. If some units excuse “expansion of their careers”, they will arbitrarily enlarge their profits and leave a proportion of their profits, or even refuse to pay taxes and profits to the finance, taxation and competent departments. The same is true of employee benefits and expenses, which is the highest standard of bonus payment. The implementation of the enterprise is accrual system, the cause is to achieve payment system. Some units, however, have pledged funds as a source of funding for the institutions to rely on the mountains, do not actively organize their revenues, settle payments in time and not conduct cost-accounting on a monthly basis. Another example is the fixed assets, furniture, furniture, in the institutions is credited to “expenditures”, enterprises