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一、资金悬案形成的原因国营商业企业经济效益下降,其主要原因之一,是资金悬案包袱过重,困绕着企业的经营与发展。到1991年底,孝感市国营商业企业资金悬案达3000万元,占全部流动资产的37%。其主要原因有: 一是承包前形成。由于承包前刚推行“三多一少”的商业流通体制改革,企业评比和职工晋升工资,都与利润指标挂钩,加之国营商业历来是县级财政收入的重要来源之一,因此,企业利润实现如何,对“三者”利益有着举足轻重的作用。在来自各方的压力下,企业大多虚盈实亏,不少企业对潜伏下来的包袱一直没有处理。二是承包经营责任制不完善形成。经营承包大多效是个人承包,有些职责不清,一些承包者短期行为严重,该摊销的费用不摊销,而长期挂帐,该计提的
First, the reasons for the formation of outstanding funds State-owned commercial enterprises to reduce the economic efficiency, one of the main reasons is the overhang of funds overburdened, trapped around the business management and development. By the end of 1991, Xiaogan State-owned commercial enterprises had a total amount of 30 million yuan in floating funds, accounting for 37% of total current assets. The main reasons are: First, the formation of the contract. Since the reform of the commercial circulation system of “three, one and fewer” just before the contract was carried out, the business appraisal and the promotion of workers’ wages were all linked to profit targets. Besides, state-owned commerce has always been one of the important sources of county-level fiscal revenue. Therefore, How to play a decisive role in the “three benefits”? Under the pressure from all quarters, most enterprises have real gains and losses, and many enterprises have never dealt with the latent burden. Second, the imperfect management system of contract formation. Most of the operating contract is a personal contract, some unclear responsibilities, some contractors serious short-term behavior, the cost of amortization is not amortized, and long-term account, the accrued