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当前,仍有部分企事业单位对私设“小金库”情有独钟,而且呈现出了新的特点。私设“小金库”的金额越来越大,上千万甚至上亿元的小金库似乎已不足为奇,而且隐蔽性越来越强,危害性也越来越大,私设“小金库”问题不仅严重扰乱了本应规范有序的市场经济秩序,而且严重阻碍了企事业单位自身的健康发展,造成了国家和单位效益的流失,也给会计工作提出了许多新要求。主要渠道和表现通过隐匿、截留各种收入形成“小金库”。主要有以下渠道:(1)隐匿截留各项生产经营收入。包括销售收入、营业收入、出租收入、出售残次品和边角废料收入、处理报废物资、固定资产变价收入、逾期押金收人、销售不动产收入等。(2)隐匿截留各项服务和劳动收入。包括加工维修、运输和代理业务收入、服务业收入、广告收入、出版发行收入、技术转让、技术服务、技术培训收入等。(3)截留各种赞助、捐赠等收入。
At present, there are still some enterprises and institutions that enjoy a special favor for privately-owned “small treasuries” and have shown new characteristics. Private “small treasuries” the amount of more and more large, tens of millions or even hundreds of millions of small treasury seems to be no surprise, but also more concealed, more and more harmful, privately set The issue of “small treasuries” not only seriously disrupted the orderly market economy order, but also severely hindered the healthy development of enterprises and institutions, led to the loss of the benefits of the state and the units, and put forward many new requirements for accounting work . The main channels and performance through the concealment, interception of various income formation “small treasury ”. Mainly the following channels: (1) conceal the interception of various production and operation income. Including sales revenue, operating income, rental income, sale of defective products and scrap corner disposal, disposal of scrap materials, fixed assets, variable income, overdue deposit income, sales of real estate income. (2) conceal the interception of various services and labor income. Including processing and maintenance, transport and agency business income, service revenue, advertising revenue, publishing and distribution income, technology transfer, technical services, training income and so on. (3) Intercept a variety of sponsorships, donations and other income.