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原西南钢铁公司一○二厂(现名重庆第二钢铁厂)会计部门弄虚作假,捏造完成1954年成本计划的事实,是一件欺骗国家、骗取荣誉的违法行为。这件事充分暴露了该厂会计部门的人员,特别是会计科负责人祝传三的卑鄙的資资产阶级个人主义思想。为了骗取厂领导的表扬和信任,表现自己的才能,巩固自己的地位,不惜采取各种非法手段,利用「调整」原材料价差和涂改「会工十二表」的办法来捏造超额五千六百万元(旧币)「完成」1954年的成本计划。一○二厂领导上在这件事情上也表现了严重的官僚主义作风和骄傲自满情绪。他们不认真研究具体情况,轻率地相信下级的「保证」和同意会计科调整非定额材料价格差异的作法,对于前三季都没有完成成本计划而在第四季度突然一下就不仅弥补了差额而且还超额完成计划这一件事,竞没有引起重视和警惕,也没追查原因,反而因为「完成」了计划而麻痹大意起来。在我们的企业中,类似一○二厂这样为了个人的或本单位的「荣誉」,为了获得上级的「表扬」,为了单纯地完成任务而采用不正当的方法去完成国家计划的还不是个别的现象,不管其表现形式如何都是一种资本主义经营思想的反映,并且会严重地阻碍企业工作的正常发展。因此,重庆日报所揭发的一○二厂对国家的可耻的欺骗行为有着普遍的意义,本刊特予转载;希望每一个企业的领导和所有的干部都应当从一○二厂会计部门虚报成本事件中吸取教训,联系本单位的情况和自己的工作进行学习,提高认识,坚决反对弄虚作假的恶劣作风,严肃地对待国家计划。对这次欺骗行为,局工作组正在该厂深入检查,以期问题的正确处理。
The fact that the accounting department of the former No.102 Plant of the Southwest Steel Company (now known as Chongqing No.2 Iron and Steel Plant) resorted to fraud and fabricated the 1954 cost plan was a crime of cheating the country and cheating on the honor. This incident fully exposed the accounting department personnel of the plant, especially the chief accountant Zhu Chuan-san’s vile bourgeois individualism. In order to cheat the praise and trust of the factory leadership, express his talents and consolidate his position, he resorted to various illegal means to fabricate an excess of 5,600 yuan by “adjusting” the spread of raw materials and modifying the “ Million yuan (old currency) ”completed“ 1954 cost plan. One hundred and two factory leaders also showed serious bureaucratic style and arrogant complacency in this matter. Without careful study of the specific circumstances, they recklessly believed in the subordinate ”guarantee“ and agreed that the accounting department should adjust the price differential of non-quota materials. For the first three quarters, they did not complete the cost plan. Suddenly, in the fourth quarter, they not only made up for the difference but also Excessive completion of the planning of this incident did not attract much attention and vigilance. Nor did it trace the reasons. Instead, it was paralyzed by the ”completion“ of the plan. In our business, for the sake of being ”honored“ by individuals or our own units, in order to obtain the ”praise" of our superiors, it is not yet the case that an improper method is used to complete the state plan in order to accomplish the task simply Regardless of its manifestations, is a reflection of the capitalist management thinking and will seriously hamper the normal development of the work of enterprises. Therefore, the No.120 Plant disclosed by Chongqing Daily has universal significance to the shameful fraud of the country, and this article is especially intended to be reproduced; it is hoped that every enterprise’s leaders and all cadres should report the cost from the 102nd accounting department They learned lessons from the incident, contacted themselves with their own work and learned from them, raising their awareness and resolutely opposing the bad work style of fraud and taking the state plan seriously. For this fraud, Bureau of the working group is in-depth inspection of the plant, with a view to the correct handling of the issue.