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本文认为,目前,在实行承包经费责任制的企业中,由于承包指标没有剔除价格变动因素,从而造成了国家财政收入和国有固定资产的虚增现象。为了推动企业技术进步,促进国家财政收入和国有固定资产的有效增加,必须将在承包指标中剔除价格变动因素作为完善承包的重要措施来抓。文章对如何剔除承包指标中的价格变动因素指出了具体的计算方法,值得参考。
This paper believes that at present, among the enterprises that have implemented the responsibility system for contracted funds, because the contractual indicators have not removed the price changes, this has led to an inflated state fiscal revenue and state-owned fixed assets. In order to promote the technological progress of enterprises and promote the effective increase of national fiscal revenue and state-owned fixed assets, it is necessary to remove the factor of price changes from the contract indicators as an important measure to improve contracting. The article points out a specific calculation method for how to eliminate the price change factors in the contractual indicators and is worthy of reference.