笔者在基层厂矿调查发现,有些联营企业在利润分成资金的划拨上存有违纪做法,不是将分成利润直接转给应得分成利润的企业,而是拿这部分资金购买实物送给这些企业,以抵分成利润。这样就把本应在本企业“利润分配”帐户进行核算的分成利润,变成 The author found in the investigation of grass-roots factories and mines, some associates in the allocation of profits into funds there is a violation of discipline, not directly into profits should be divided into profits should be divided into profits, but to take this part of the money purchased in kind to these companies to Divide into profits. In this way, the profits that should have been accounted for in the enterprise’s “profit distribution” account are converted into