纵观企业第一轮承包的结果,喜忧参半,一方面利税有所增长,另一方面流动资产损失严重,且金额逐年增加。如武汉市国营工交企业1987年流动资产损失达5165万元,为当年利润总额的3.9%,到1990年高达22431万元,为当年利润总额的24.64%。不少企业还存在着材料盘亏、产品损失不作帐务处理,呆帐、坏帐损失长期挂帐,在产品成本不实等隐性损失的问题。对此情况,大部分企业既不申报核销,又不设法消化,造成挂帐项目越来越多,数额越来越大。一旦进行一次性处理,必将造成企业利润急剧下降,影响经营承包兑现和经济效益的提高。 Looking at the results of the first round of contracting by the company, there is a mixed picture. On the one hand, profits and taxes have increased. On the other hand, the loss of current assets is serious, and the amount has increased year by year. For example, the state-owned industrial and transportation enterprises in Wuhan City lost 519.65 million yuan in current assets in 1987, which was 3.9% of total profits in the year, and reached 224.31 million yuan in 1990, which is 24.64% of the total profit for the year. Many companies still have the problem of material inventory loss, product loss without accounting treatment, bad debts, long-term debt losses due to bad debts, and hidden losses in product costs. In this situation, most companies do not apply for write-offs, nor do they manage to digest them, resulting in more and more debt-taking items and an increasing amount. Once a one-time treatment is carried out, it will surely cause a sharp drop in corporate profits, affecting the fulfillment of operating contracts and improving economic efficiency.