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最近,笔者通过对我市部分村办企业的调查,发现这些乡镇企业在财务核算和管理上存在着不少问题。一是向主管部门上交款过多过重。通常,这种上交应体现为税后利润分配,而现在则是在企业成本费用中列支。这些费用项目主要包括固定资产折旧,占用耕地补尝费,应交管理费、扶农款、以工支农款和乡村政府拨人流动资金的利息等,其中有的是正常支出,有的是不合理的费用开支。这种以费代利的上缴形式,一方面减少了乡村政府的投资风险(无论企业盈亏,乡村政府都“旱涝保收”),一方面加重了企业的负担,甚至是“杀鸡取蛋”。这种上缴形式也使国家对乡镇企业的某些优惠政策落空,如国家为了照顾乡镇企业设备落后、技术水平低,允许企业按较高的折旧率(综合折旧率8％至10％)提取折旧,但由于企业所提
Recently, the author through the survey of some village-owned enterprises in our city found that these township and town enterprises have many problems in their financial accounting and management. The first is to pay too much to the competent authorities. Usually, this kind of turn-in should be reflected in the distribution of after-tax profits, but now it is spent on the cost of the enterprise. These cost items mainly include depreciation of fixed assets, occupation of arable land compensation fees, management fees payable, agricultural support funds, agricultural subsidy payments, and rural government allocation of circulating liquidity interest. Some of these expenses are normal expenses, while others are unreasonable expenses. expenditure. This kind of paid-for-payment forms, on the one hand, reduces the investment risk of the rural government (whether the company profits or losses, the rural government are “drought-out”), on the one hand, increased the burden on the company, and even “killing chickens.” This form of surrender also makes certain preferential policies for the township and village enterprises vacated by the state. For example, the state is lagging behind in equipment and technology for the township and township enterprises, and allows enterprises to draw depreciation at a higher depreciation rate (from 8% to 10% of the comprehensive depreciation rate). , but due to the