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近年来,国有资产流失现象较为严重.如何确保国有资产的保值增值已成为国有资产管理的重要课题.一、施工企业国有资产保值增值存在的问题1.企业资产帐实不符.企业对清产核资清查出来的“历史包袱”不及时处理,而是长期挂帐,造成企业资产帐实不符,甚至越挂越多,同时,有些企业为在严峻的竞争中争口饭吃,真帐假帐并存,形成帐外有帐,表外造表,使国有资产“体外循环”.2.企业成本补偿不足.目前施工企业大多是耗费大、成本高、亏损严重、成本不能足额补偿.不少企业利润虚假,各盈实亏.应该指出的是,国有资产增值来源于企业的利润,而成本补偿的过程就是保值增值的过程,成本补偿必须足额,否则资产就会流失.因此,要确保国有资产的保值增值,企业必须努力降低成本,提高盈利水平.
In recent years, the phenomenon of the loss of state-owned assets has become more serious. How to ensure the preservation and appreciation of state-owned assets has become an important issue in the management of state-owned assets. I. Problems in the preservation and appreciation of state-owned assets of construction companies 1. The enterprise assets are inconsistent with accounts. The “history baggage” that was identified in the past was not dealt with in a timely manner, but it was a long-term debt-laden account, which caused the company’s assets to be inconsistent with the account, and even became more and more numerous. At the same time, some enterprises had to contend for food in the face of severe competition, and true accounts and false accounts existed side by side. , Forming accounts outside the accounts, making statements outside the watch, making the state-owned assets “extracorporeal circulation”. 2. Insufficient corporate cost compensation. Currently most construction companies are expensive, high cost, serious losses, and the cost can not be fully compensated. Many companies Profits are false, and profits are lost. It should be pointed out that the value-added of state-owned assets comes from the profits of enterprises, and the process of cost compensation is the process of preserving and adding value. Cost compensation must be sufficient, otherwise assets will be lost. Therefore, it is necessary to ensure that To preserve and increase the value of assets, companies must strive to reduce costs and improve profitability.