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当前有些企业主管部门在审批财产损失时,往往重批轻审,批后不查,以致出现了一些值得注意的问题。对此,笔者谈几点粗浅看法,供参考。一、企业主管部门在接到企业财产损失报告时,要深入企业,查明原因,分清责任。(1)对提前报废的固定资产,要组织技术人员进行技术鉴定。(2)对损毁、短少的固定资产、低值易耗品和材料,要查明是否属于责任事故,有无贪污盗窃问题,企业是否已追究当事人的责任。(3)对坏帐损失要格外慎重。一要防止将一些因数额较小,路途较远而不愿去讨的债,以及面子债、人情债等列作坏帐损失;二要查明在当作坏帐处理的应收销货款中有无早已收回而被挪用、贪污的情况。(4)对查明属于人为损
At present, some corporate authorities often reapply for minor approvals in the examination and approval of property losses, and do not investigate after approval, leading to some problems that are worth noting. In this regard, I talk about a few superficial views for reference. 1. When receiving reports on corporate property losses, the competent department of the enterprise must go deep into the enterprise, identify the reasons, and clarify the responsibilities. (1) For the fixed assets that are scrapped in advance, technical personnel shall be organized to conduct technical appraisal. (2) For damaged, short-lived fixed assets, low-value consumables and materials, it is necessary to find out whether they belong to liability accidents, whether there is any problem of corruption, and whether the company has held the parties accountable. (3) Be extremely cautious about bad debt losses. First, it is necessary to prevent the listing of debts due to small amounts, long-distance and unwillingness to discuss, as well as face debts, human debts, etc., as bad debt losses; secondly, it must be ascertained in the accounts receivable as bad debts. Whether or not it was already recovered and embezzled and embezzled. (4) It is found to be artificially damaged