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笔者去冬今春随南京市会计师事务所分部的同志,到一些国有企业查帐验证,惊奇地发现有一大型化工厂将大宗销售回笼款,绕开财务划入厂经营部,而这个厂的财务处只能充当小小的“出纳”角色,有时连厂里发工资都要向“部”里讨。据悉,类似这种财务无真正财权的企业决非仅此一家。究其原因,与目前落实企业自主权的情况相似:该放权的一方不肯放权;而该有权的一方不敢争权。
The author went to the winter and this spring with the comrades of the Nanjing Certified Public Accountants branch office, went to a number of state-owned enterprises to verify the accounts, and was surprised to find that a large-scale chemical plant will sell a large amount of money back to the cage, bypassing the operation department of the financial department, and the finance of this plant The office can only act as a small “cash teller” role, and sometimes even the factory pays wages to the “ministry” for discussion. It is reported that such companies that have no real financial rights like this financial business are by no means the only one. The reason is similar to the current implementation of enterprise autonomy: the delegating party refuses to devolve power; and the rightful party dares not compete for power.