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国营小型工业企业实行租赁经营,已在全国许多地方推开。实践证明,依据社会主义企业所有权和经营权可以适当分开的原则,对国营小型工业企业实行租赁经营,不仅有利于选择德才兼备、富有开拓精神的管理人才,切实贯彻厂长负责制,而且是深化企业改革、进一步搞活企业的有效途径。本文试图根据最近了解的情况,对国营小型工业企业实行租赁经营中的有关财务问题作一些初步分析。一、国营工业租赁企业仍应执行国营企业财务会计制度。目前有一种主张认为,国营工业企业实行租赁后,应该实行集体企业的财务会计管理办法,享受对集体企业的有关政策。我们认为这种主张不妥。其一,企业的财务会计制度必须服从、服务于企业的性质特征,国营小型工业企业,并不因为实行租赁经营方式而改变了它的全民所有制性
The state-owned small-scale industrial enterprises have implemented leasing operations and have already pushed it out in many parts of the country. Practice has proved that according to the principle that the ownership and management rights of socialist enterprises can be properly separated, the lease operation of state-owned small-scale industrial enterprises will not only be beneficial to the selection of talents with both ability and political integrity but also full of pioneering spirit, and will effectively implement the responsibility system of the factory director. Deepen enterprise reform, and further invigorate the company’s effective ways. This paper attempts to make some preliminary analysis of the state-owned small-scale industrial enterprises’ implementation of the relevant financial issues in the leasing business according to the latest information. 1. State-owned industrial leasing companies should still implement the state-owned enterprise financial accounting system. At present, there is a claim that after the state-owned industrial enterprises have implemented leasing, they should implement financial accounting management methods for collective enterprises and enjoy relevant policies for collective enterprises. We don’t think this argument is correct. First, the company’s financial accounting system must obey and serve the nature of the enterprise. The state-owned small-scale industrial enterprise does not change its ownership of the entire nation due to the implementation of the lease management method.