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近些年来,随着国有企业改制步伐的明显加快,国有资产流失现象也从多方面表现出来,尤其是国有商品流通企业的资产流失更具典型性。主要有以下渠道:一、通过往来账项转移或私存资产或资金。具体有几种表现形式:一是企业在清理三年以上应收账款时,回笼资金不入账,有的体外循环,若形成利润,则装入个人腰包或转作投资等,若出现亏损,则转入企业账
In recent years, with the apparent acceleration of the restructuring of state-owned enterprises, the phenomenon of the loss of state-owned assets has also manifested in many aspects. In particular, the loss of assets of state-owned commodity circulation enterprises has become more typical. There are mainly the following channels: First, transfer accounts or shed assets or funds through current accounts. Specifically, there are several forms of expression: First, when companies clear accounts receivable for more than three years, the returned funds are not accounted for, and some extracorporeal circulation, if profits are formed, are loaded into personal pockets or transferred to investments, etc., if losses occur, Then go to the business account