论文部分内容阅读
国务院新近批转了财政部《关于开展税收、财务大检查的报告》,自八月份开始,在全国范围内开展税收、财务大检查.从目前情况看,开展这项工作是非常必要的. 近年来,由于实行经济体制改革,扩大企业自主权,有些人没有认真地去探讨改革的方向和目标、研究提高经济效益的方法,正确处理国家、企业和职工这三者之间的关系,而把改革和扩权狭隘地理解为企业多留,职工多得.凭着自己的见解,牵强附会地搞一些所谓的改革,出现擅自改变核算办法,提高开支标准、扩大开支范围、私设“小钱柜”,滥发奖金、实物等一系列违反财经纪律的问题.
The State Council recently approved the “Report on Conducting a Large-scale Tax Inspection and Financial Inspection” issued by the Ministry of Finance. Since August, it has conducted a nationwide inspection of taxes and financial affairs. From the current situation, it is necessary to carry out this work. Since the implementation of the reform of the economic system and the expansion of the autonomy of enterprises, some people have not seriously studied the direction and objectives of the reform, studied ways of raising economic efficiency, correctly handled the relations among the countries, enterprises and employees, Reform and expansion of the narrow understanding of the enterprise stay for more, more workers. With their own opinions, far-fetched to engage in some so-called reform, unauthorized changes to accounting methods, raising spending standards, expanding the scope of expenditure, private “small cashbox” , Abuse of bonuses, in-kind and a series of violations of financial discipline issues.