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所谓无帐承包,又称撒手承包,承包者经营自主,用人自由,价格自理,单独开立银行帐户,不对帐,不盘存、不报表,每月只定期向财会部门上交核定的利税。目前,对这种无帐承包的利弊,议论纷纷,现就此谈点我的感受。第一、不利于如实反映企业的经营活动。企业经营活动的好坏,要通过各项财务指标反映,并与上期、历史同期、或同行业进行对比分析,以肯定成绩,找出差距,分析原因,采取措施,保证企业经营的健康发展。如果不报帐,不报表,就无法反映企业的经营活动和效益高低。第二、不利于会计监督。实行无帐承包,企业失去了会计资料和会计信息的来源,也就失去了凭以会计监督的物质基础,可想而知,一个失去会计监督的企业,将会像一匹脱缰的野马,是不可收拾的。我县华陂区供销社1984年实行无帐承包,未到一年,弄得家财不清,帐务混乱,资金大量流失。赊销预付的、借支挪用的、短货短款的,上当受骗的,卖车包人的,放债拿息的,可谓无奇不有。结果有30多万元资金收不回来,至今个人欠款还有26.4万元,其中万元以上8人。
The so-called non-account contracting, also known as subcontracting, contractors operating independently, employing free, self-care, open a bank account alone, do not reconciliation, no inventory, no statements, the monthly regular payment of the profits and taxes only to the accounting department. At present, there are many discussions about the pros and cons of this kind of non-account contracting, and I’m here to talk about my feelings. The first is not conducive to accurately reflecting the business activities of the company. The quality of business activities of enterprises must be reflected by various financial indicators and compared with the previous period, historical period, or the same industry to confirm achievements, identify gaps, analyze causes, and take measures to ensure the healthy development of business operations. If you do not report or report, you will not be able to reflect the company’s business activities and benefits. Second, it is not conducive to accounting supervision. The implementation of non-account contracting, the company lost the source of accounting information and accounting information, it will lose the material basis of accounting supervision, it can be imagined, a company that has lost its accounting supervision will be like a wild horse It is out of control. The county’s Huayuan District Supply and Marketing Cooperative implemented a non-account contract in 1984, which was less than a year old. It caused unclear family finances, accounting confusion, and large losses of funds. It is no surprise that credit sales are prepaid, misappropriated, short goods short, deceived, and car-packed, and interest is paid. As a result, more than 300,000 yuan of funds could not be collected, and there are still 264,000 yuan of personal arrears, of which 8 yuan are from 10,000 yuan.