论文部分内容阅读
企业实行经营承包责任制是在改革中产生的一种新型的经营方式。实践证明,承包经营责任制对于进一步实行所有权与经营权分离,增强企业活力,保证国家财政收入持续稳定的增长,起着积极的作用。但是,企业在推行承包责任制过程中,还有许多问题值得研究和探索,笔者试从财务角度谈点粗浅看法。一、关于资产的评估问题对企业的资产进行评估,是划清国家与企业之间责、权、利关系的前提,也是计算确定承包基数的依
The enterprise’s operating contract responsibility system is a new type of management method that emerges from the reform. Practice has proved that the contract responsibility system plays a positive role in the further separation of ownership and management rights, enhance the vitality of enterprises, and ensure the sustained and stable growth of national fiscal revenue. However, there are still many problems that companies need to research and explore in the process of implementing the contract responsibility system. The author tries to talk about superficial views from a financial point of view. I. Assessment of Assets The assessment of the assets of a company is a prerequisite for drawing a clear understanding of the relationship between the state, the company, and the company. It is also the basis for the determination of the contracting base.