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近几年来,由于承包责任制的不完善以及承包企业财务约束“疲软”等原因,实行承包经营责任制的企业存在着一个十分突出的问题,那就是财经违纪金额之大,问题之严重不能不引起我们高度重视。而且在现阶段还没有找到比承包经营责任制更好的办法。我们必须认真总结经验教训,建立和健全承包企业的财务约束机制,将财经违纪行为控制在最小的范围以内。而建立财务约束机制必须达到这样的目标:①能够及时发现承包企业可能产生的财经违纪行为的漏洞,并能及时堵塞这些漏洞,以防患于未然;②能够及时发现和处理承包企业已经发生的各种违纪行为,并采取切实的措施以杜绝同类违纪行为的再度发生。根据这一目标,并结合产生各种违纪行为原因,承包
In recent years, due to the imperfect system of contract responsibility and the “weakness” of contracting enterprises’ financial constraints, there is a very prominent problem in the enterprises that carry out the responsibility system of contracting management, that is, the amount of financial discipline, the serious problem can not but not Cause us to attach great importance. And at this stage has not found a better way than the contractual management responsibility system. We must conscientiously sum up experiences and lessons, establish and improve the financial constraint mechanism of contracting enterprises, and control financial discipline in a minimum scope. The establishment of a financial constraint mechanism must meet such a goal: ① timely detection of possible contracting companies may financial and accounting loopholes, and timely plugging of these loopholes in order to prevent the outcome; ② timely detection and treatment of contractors have occurred All kinds of disciplinary offenses, and take practical measures to prevent the recurrence of similar disciplinary offenses. According to this goal, combined with a variety of disciplinary reasons, contracting