成本失真,是当前国营工业企业普遍存在的事实。其原因主要在于以下几个方面:(1)当前国营企业受各种市场因素的冲击,需要有一定的自我能力自行消化许多不利因素,而国家在制订所得税率和确定承包基数时,过份倾斜于国家利益,造成企业税负重,承包基数高。企业在既要严格执行国家所得税条例,完成承包任务,又要保企业后劲,保职工奖金、福利的双重压力下,有时即在调整成本数字上做文章。(2)有些地方政府和主管部门为了本地区或本部门的利益,置法规制度于不顾,制订“土政策”,通过挤占成本的方法要求企业完成各种摊派、集资任务。更有甚者,有的为了表示对企业的“厚爱”和“鼓励”,同意企业按产量从成本中计提奖金,并以红头文件 The distortion of costs is a common fact of the current state-owned industrial enterprises. The reasons are mainly due to the following aspects: (1) The current state-owned enterprises are affected by various market factors and need to have a certain self-ability to absorb many unfavorable factors on their own, and the country is overly inclined when formulating income tax rates and determining the contracting base. In the national interest, the company’s tax burden and the high base of contracting were incurred. Enterprises must strictly implement the national income tax regulations, complete the task of contracting, but also to protect the company’s stamina, protection of employee bonuses and benefits under the dual pressure, sometimes in the adjustment of cost figures to make a fuss. (2) Some local governments and competent authorities, in the interests of the region or their own departments, have ignored the regulations and established a “local policy”, and required enterprises to complete various apportionments and fund-raising tasks by squeezing costs. What is more, in order to express the “love” and “encouragement” of the company, some agree that the company will use the output to withdraw bonuses from the cost, and use the red cap file.