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1982年以来,各级财政部门按照国务院有关文件的要求,恢复了财政驻厂员制度,向大中型国营企业陆续派出了财政驻厂员,这对于加强财政监督,严肃财经纪律,起到了积极的促进作用。随着经济改革的不断深入,国营企业普遍实行了以“包死基数、确保上交、超收多留、欠收自补”为核心的多种形式的企业承包经营责任制。面对这一新形势,社会上一些人对财政驻厂员工作认识不足,他们认为,企业实行承包之后,该给国家上交的部分上交了,企业留利的支配使用权属于企业自己,财政部门再往企业派驻厂员是“六个指头挠痒,
Since 1982, the financial departments at all levels have restored the system of resident officials under the State Council in accordance with the requirements of relevant documents of the State Council, and successively sent out financial officers to large and medium-sized state-owned enterprises. This has played a positive role in strengthening financial supervision and strict financial and economic discipline enhancement. With the continuous deepening of economic reform, state-owned enterprises have practiced various forms of enterprise contract management responsibility system centered on ”wrapping up the cardinal number, ensuring the surrender, surrendering surplus, paying less “. Faced with this new situation, some people in the community do not have enough understanding of the work of the financial staff in the factory. They think that after the contractual contract has been implemented, the part that should be turned over to the state has been turned over. The dominant right of use of the enterprise profits belongs to the enterprise itself, Treasury departments and then sent to the factory staff is ”six fingers scratch itch,