论文部分内容阅读
我们在对部分乡、村集体经济组织进行审计时,发现有些乡、村企业存在着承包制不健全,以包代管、任人唯亲等问题。如某村办商店和村办皮件厂分别由这个村主要领导干部的两个直系亲属承包,承包基数明显偏低,集体所得无几。某皮件厂的承包合同,已于1992年6月1日满期,该厂应上交的承包利润3500元,村拨流动资金4000元至今分文未交,按合同规定,迟交承包利润,应承担违约罚款2万余元,至今也无人追究。又如某乡属企业1992年初即开始实行内部承包,但至今承包合同尚在发包方的手中,
When we conducted audits on part of the collective economic organizations of villages and villages, we found that there were problems in some township and village enterprises that the contracting system was not sound, the package management and cronyism were adopted. For example, a village-run shop and a village-run leather factory are contracted by two immediate family members of the leading cadres in this village. The contracting base is apparently low and the collective income is scarce. A leather factory contract, was June 1, 1992 expiration date, the plant should pay the contracted profit of 3,500 yuan, the village dial the liquidity of 4,000 yuan since the text has not been submitted, according to the contract, the late payment of contract profits , Should bear the default fine 2 million yuan, so far no one to pursue. Another example is a township enterprises in early 1992 that is the beginning of internal contracting, but the contracting contract is still in the hands of the contracting parties,