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目前,一些商业企业承包人为完成承包指标,不处理有问题商品,使很多商品长期积压,企业会计核算不实,产生虚盈实亏,使企业蒙受了巨大损失。为防止承包人短期行为,笔者认为应加强对承包企业库存商品结构的监督。具体做法是:一、制定有效库存率。在签订承包合同时,除核定商品销售额、利润等指标外,还应以承包前确定的有效库存率为基数,将每年递增的有效库存率列入承包合同,实行有效库存率递增承包。如某商业企业承包前有效库存率为55％,根据合同,承包者在三年承包期内每年有效库存率按5.5％平均递增。承包期满,有效库存率必须达到71.5％。并要制定出有效库存率在全部承包指标中的百分比和奖罚办法。
At present, some commercial enterprises contractors to complete the contract index, do not deal with the problem of goods, so many long-term backlog of goods, corporate accounting is not real, resulting in virtual real loss, so that enterprises suffered huge losses. In order to prevent the contractor’s short-term behavior, I believe that the supervision of the inventory structure of contracted enterprises should be strengthened. The specific approach is: First, develop an effective stock rate. In signing the contract, in addition to the verification of the sales of goods, profits and other indicators, but also to the effective inventory rate determined before the contract as the base, the annual increase of the effective inventory rate included in the contract, the effective inventory rate of incremental contracting. If a commercial enterprise before the effective inventory rate of 55%, according to the contract, the contractor in the three-year contract effective annual inventory rate by 5.5% average increase. The contract expires, the effective inventory rate must reach 71.5%. And to develop a percentage of the effective inventory rate in the overall contracting indicators and rewards and punishments.