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(一) 社会主义企业的利润核算是企业劳动者为社会劳动所创造的价值,它构成企业的纯收入,也叫做剩余产品的价值,是扩大社会主义再生产和提高人民物质文化生活水平所需资金的主要来源。笔者认为,现行国营企业财务制度的一些规定,把一些应该直接计入产品成本或费用的支出,规定不得计入和计算,人为地缩小了企业的产品成本费用,扭曲了企业利润的真象,掩盖了企业真正的经营效果。现行财务制度规定:企业职工的洗理费人年平48元,职工水电补贴人年平18元,职工生活补贴(省辖市人年平60元,地、市、州及县级市人年平36元),书刊资料补助费(大专以上学历人年平54元,一般干部人年平42元,工人年平30元),以及企业职工的奖金等均在企业留利中开支。
(1) The social enterprise’s profit accounting is the value created by the enterprise’s laborers for social labor. It constitutes the company’s net income, which is also called the value of surplus products. It is the funds needed to expand socialist reproduction and raise people’s material and cultural living standards. The main source. The author believes that some provisions of the current financial system of state-owned enterprises must exclude some of the provisions that should be directly included in the cost of products or expenses, and must not be included in calculations. This artificially reduces the cost of product costs for enterprises, distorts the truth of corporate profits, and disguises them. The real business effect of the company. The current financial system stipulates that: the cost of washing the company’s employees shall be 48 yuan per year, the annual amount of the employees’ utilities shall be 18 yuan, and the subsistence allowance for the employees shall be 60 yuan per year for the municipal people under the jurisdiction of the province, city, county, and county level. Ping 36 yuan), books and periodicals data subsidy (54 yuan for a college education or above, 42 yuan for a regular cadre, 30 yuan for a worker), and bonuses for employees are all spent on corporate profit.