最近,东北地区连降暴雨,致使部分地区遭受了严重水灾。为此,东北各地都开展了捐助灾区的活动。不少企业单位,都能热情支持,做到有钱出钱,有力出力。可是,我们发现有相当—部分企业,把救灾捐款列入了“其他支出”。这事实上是转嫁负担,减少国家财政收入,无异于财政拨款。救灾捐款是企业为了帮助受灾地区解决实际困难而无偿援助的款项,它体现了社会主义的互助精神。因此,救灾捐款不应列 Recently, heavy rains continued in the northeast region, causing severe flooding in some areas. To this end, all parts of Northeast China have been donated to disaster areas. Many business units, can enthusiastically support, so rich money, powerful force. However, we found that a considerable number of enterprises included disaster relief contributions as “other expenses.” This is in fact the burden of passing on the burden of reducing state revenue, which is tantamount to fiscal appropriation. Disaster relief donations are money that enterprises provide to help affected areas solve practical difficulties, and it shows the spirit of socialist solidarity. Therefore, disaster relief donations should not be listed