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目前,不少企业都不同程度地存在违反财经纪律的现象。违纪金额逐年呈增长趋势。山西省1989年对工交、物资企业承包兑现审计中,查出违纪金额1.4亿元,比1988年增长了21.4％,每个企业平均7.7万元,1990年承包终结审计中,企业平均违纪金额已超过10万元。为什么违纪现象会愈演愈烈?有以下几种认识,一曰“宏观监督不力”;二曰“法制不健全”;三曰“内部控制制度不严”。
At present, many enterprises have different degrees of violation of financial and economic discipline. The amount of discipline has been increasing year by year. Shanxi Province in 1989, the contractual performance audit of industrial and material enterprises, the amount of discipline found in violation of 140 million yuan, an increase of 21.4% over 1988, each enterprise an average of 77,000 yuan, the contract in 1990 the end of the audit, the average amount of corporate discipline has been More than 100,000 yuan. Why discipline phenomenon will intensify? Have the following understanding, one said “macro supervision is ineffective”; two said “legal system is not perfect”; three said “internal control system lax.”