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当前,粮食企业在亏损不断扩大的同时,企业留利也在不断增加,形成对地方财政的巨大压力。按现行粮食企业财务制度规定,企业一方面可用归还专项借款、基建借款抵留利润,又能还贷提“两金”,以及议价、工业、运输企业留利等,完成第一次留利,另一方面又可实行按商、工、运净额计算减亏分成和超亏负担,实现再次留利,而且分成和负担比例极不合理。由于粮食企业可以名正言顺、理直气壮地进行重复留利,致使我区粮食企业亏损额由1985年的665万元增加到1989年的7,740万元,企业留利则由1985年的2,599万元上升到1989年的5,106万元,人均留利由1985年人均378元增到1989年的1,292元。由此可见,在粮食企业的亏损额中,有很大一部分是企业多留、
At the same time, as grain companies continue to expand their losses, corporate profits continue to increase, creating tremendous pressure on local finances. According to the provisions of the current grain enterprise financial system, on the one hand, the enterprise can repay the special loans, infrastructure loans to offset the profits, and can also repay the “two golds”, as well as bargaining, industrial, transportation companies, etc., to complete the first profit. On the other hand, it is also possible to calculate the share of deficit reduction and excess loss in accordance with the net amount of business, industry and transportation, and to realize the re-profits again, and the ratio of sharing and burden is extremely unreasonable. Since grain companies can justly and resonably make profits, the loss of grain enterprises in our district increased from 6.65 million yuan in 1985 to 77.4 million yuan in 1989, and the profit of enterprises rose from 259 million in 1985 to 1989. In 2005, the per capita retained profit rose from 378 yuan per capita in 1985 to 1,292 yuan in 1989. From this it can be seen that a large part of the losses of grain companies are for enterprises to stay longer.