我省城镇集体所有制企业从去年开始,逐步实行了独立核算、自负盈亏,恢复了劳动分红制度,有力地调动了广大职工的生产劳动积极性和经营管理积极性。这对发展消费品生产,巩固集体经济,活跃城乡市场等方面都起到了一定作用。但是,目前有少数企业领导在劳动分红上,有虚构成绩、制造假象的问题。他们的主要做法是:将本期应摊的费用不摊,应提的费用不提;固定资产该折旧的不折,外协加工件的费用当月不算帐,虚构了利润。有个企业在盘点时,发现十多万元短缺及报废的原料和产品,却“打肿脸充胖子”硬是不报销,生怕减少利润,影响分红.有 Since last year, the provincial collective-owned enterprises in cities and towns have gradually implemented independent accounting and self-financing, restored the labor dividend distribution system, and effectively mobilized the enthusiasm of production and labor and the enthusiasm for management of the employees. This has played a role in the development of consumer goods production, consolidation of the collective economy, and active urban and rural markets. However, at present, there are a few business leaders who have problems with virtual performance and illusion in the distribution of labor. Their main approach is: the current period should not be amortized the cost, the amount should not be mentioned; the depreciation of fixed assets is not discounted, the cost of the processing of external parts of the month does not account, fictionalized profits. When a company was checking out, it discovered that there were more than 100,000 yuan worth of raw materials and products that were in short supply and was scrapped, but it was not reimbursed for fear of reducing profits and affecting dividends.