论文部分内容阅读
当前,在私营企业中出现了一些令人担忧不容忽视的问题。据笔者调查发现有以下几点: ●侵犯雇工合法权益。目前,私营企业普遍存在厂房陈旧,设备简陋,雇工劳动强度高、工作时间长、劳动报酬低等现象。有的私营企业拖签或根本不与雇工签订合同。有的虽然签订了合同,内容也不规范,一些私营企业对用工上也存有很大的随意性,用谁不用谁,全凭业主的一句话。●财务制度不健全。一些私营企业财务制度松弛,帐目混乱,核算极不规范,不能按照国家财务会计、法规和税务机关的规定健全财务制度,建立会计帐簿,编送财务报表等。有不少业主既是企业的厂长、经理,又是会计和出纳,有的私营企业在经营中现金交易不开票,不记帐等,有关部门对私营企业无法进行必要的财
At present, there are some issues that are worrying and cannot be ignored in the private sector. According to the author’s investigation, there are the following points: ● Infringement of the legitimate rights and interests of employees. At present, there are widespread phenomena in the private sector, such as obsolete factory buildings, poorly equipped facilities, high labor intensity, long working hours, and low labor remuneration. Some private companies are dragging or not signing contracts with employees at all. Although some have signed contracts and their contents are not standardized, some private companies have great arbitrariness in the use of workers. Whoever uses them does not depend on the owners’ words. ● The financial system is not perfect. Some private enterprises’ financial systems are lax, their accounts are confusing, accounting is extremely irregular, and they cannot complete the financial system, establish accounting books, and prepare financial statements in accordance with national financial accounting, regulations, and tax authorities. There are many owners who are not only managers, managers, but also accountants and cashiers. Some private enterprises do not issue bills and do not keep accounts in cash transactions. The relevant departments are unable to make necessary financial contributions to private enterprises.