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在审查企业会计决算中,我们发现一些单位对利润留成管理不严。有的不按核定比例建立各项基金,支用后统统计入留成资金中;有的虽然建立各项基金,但不是按核定比例计提和使用,把用于发展生产的资金拿去搞集体福利和发给职工奖金,有的还不按制度规定,从留利中直接转一部分到其他帐户作“其它”开支。我们认为这些做法是不符合国家有关规定的,因此,建议企业财会部门加强对利润留成资金的管理。
In reviewing the final accounts of enterprises, we found that some units left lax management. Some do not establish the funds according to the approved ratio and use the statistics of the remaining funds to retain the funds. Although some funds have been set up, they are not accrued and used according to the approved ratio, but are used to develop the funds for the development of production. Welfare and bonuses paid to employees, and some do not follow the rules and regulations directly from Rizli to some other accounts for “other ” expenses. We think these practices are not in conformity with the relevant provisions of the state, therefore, it is recommended that enterprises and accounting departments to strengthen the management of profits retained funds.