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如今,深圳市石油化工(集团)股份有限公司在经济界已是一颗耀眼的新星。是什么促使其冉冉升起呢?是净资产承包制! ——实行净资产承包,辅之以新会计制度,从政策上予以规范。这样,一改以往“包死基数、超额分成”的死包干,重点考核净资产收益增值,克服了一味追求利润指标、盲目举债投资、不及时处理烂帐等“虚盈实亏”现象。由于采取固定资产投资贷款利息计入成本、跨年度应收款和存货提取坏帐坏库准备、以贷款回收或银行票据及保函的取得作为销售实现标
Today, Shenzhen Petrochemical (Group) Co., Ltd. is a dazzling new star in the economic community. What motivates it to rise? It is a net asset contracting system! - The implementation of net asset contracting, supplemented by a new accounting system, is regulated by policy. In this way, it has changed the past “deadline” and “excessive share” of the lump sum, focus on assessing the value of net assets gains, to overcome the blind pursuit of profit targets, blind investment, not dealing with bad debts and other “virtual profit” phenomenon. The use of fixed assets investment loan interest is included in the cost, the cross-year receivables and bad debts inventory inventory preparation, loan recovery or bank notes and guarantees are achieved as sales achievement targets.