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财政部门处理亏损企业的财务分配关系,应该奖盈罚亏,不应单纯施仁政。从近几年的情况看,在这方面还存在一些问题,主要是对亏损企业易奖难罚、实奖虚罚,奖时政策偏松,罚则落不到实处。大体有以下几种情况: 一是在确定亏损企业的财务分配体制时,由于主观或客观方面的原因,对企业减亏或增盈的分成比例定得过高,而计划基数又下得偏小。结果是企业大幅度地超额完成减亏或增盈计划,分得了过多的利润。有些亏损企业的留利水平甚至大大超过一般盈利企业的留利水平。
The financial department should deal with the financial distribution of the loss-making enterprises. Judging from the situation in recent years, there are still some problems in this area, mainly because it is difficult for penalty companies to lose money, and fine punishment for actual awards. When the award policy is loose, penalties fall short. Generally speaking, there are the following situations: First, when determining the financial distribution system of a loss-making enterprise, due to subjective or objective reasons, the ratio of reducing losses or increasing profits of an enterprise is set too high, and the planning base is undersized. As a result, the company has substantially exceeded its plan to reduce losses or increase profits, and it has earned too much profit. Some loss-making enterprises even have significantly higher levels of profit than those of general profit-making enterprises.