水利企业在从计划经济转变到社会主义市场经济的过程中,由于对经营者没有明确的考核标准,加上监督不规范,因此经营者报喜不报忧,承包者包盈不包亏,更有甚者亏了集体、肥了自己。离任的水利企业负责人总是愿意多报盈利,甚至把堆放在仓库里的长期积压没有销路的产品也打入产值、利润。而接任者又往往尽量压低水利企业存量,将资产的价值甚至打入亏损挂账,以减轻自己的负担。通过离任审计,不但正确评价了离任者的功过,也弄清了水利企业家底,使新任水利企业负责人心中有数、离任者对自己的功过明白、水利企业职工对水利企业的情况清楚。 During the transition from a planned economy to a socialist market economy, water conservancy enterprises did not report any worries because contractors did not have a clear assessment standard and supervision was not standardized, and contractors’ outsourcing did not cover losses. More Worse still loss of the collective, fat themselves. The head of the outgoing water conservancy company is always willing to report more profits, or even put the long-term backlog of products stacked in the warehouse into output value and profit. And successors tend to try to keep the stock of water conservancy companies, the value of assets or even into the loss linked to account in order to reduce their own burden. Through leaving auditing, not only correctly appraised the merits and demerits of the resigned, but also made clear the bottom of the water conservancy enterprises so that the responsible persons of the newly appointed water conservancy enterprises have a clear idea of ​​what their merits are. The employees of the water conservancy enterprises understand the merits of the water conservancy enterprises The situation is clear.