Since the contract responsibility system has its inherent advantages and disadvantages, how to strengthen the management of contracted enterprises? I have prepared the following articles for your reference!
First, the implementation of the enterprise contract management responsibility system theory.
The Provisional Regulations on the Responsibility System for Contracted Management of Industrial Enterprises Owned by the Whole People promulgated by the State Council clearly defines:? The responsibility system for contracted operation is a management system that, on the basis of adhering to the socialist ownership of enterprises by the whole people and in accordance with the principle of separation of ownership and management rights, determines the relationship between the state and enterprises in the form of contracted operation contracts, so that enterprises can operate independently and be responsible for their own profits and losses. ?
The implementation of the contract management responsibility system can stipulate the relationship between the employer and the contractor in the form of a contract, so that the contracting enterprise can have the right to operate independently to a certain extent, and at the same time, the contractor's own funds can be combined with the equipment assets provided by the employer to invigorate the enterprise, increase the enterprise's efficiency, solve the wages of employees and reduce the burden on the enterprise through cooperative operation. However, in practice, some defects still exist in the implementation of the contract management responsibility system.
1. The legal entity of a contracted enterprise is the employer. When the enterprise faces various serious risks due to the contractor's business decision-making mistakes or malicious business operations, the employer, as the first responsible person, will bear all the risks first, and the contracted operation cannot really solve the various risks of the legal enterprise itself.
2. Contracted operation is still based on the right to operate, which is always under the control of ownership. Contracted enterprises do not have their own economic benefits, and if they do not effectively control and supervise the contractors, they are prone to major operational risks and the loss of state-owned assets. Therefore, the contracted operation system cannot really solve the contradiction between the ownership and management rights of state-owned assets.
3. After the contracted operation of an enterprise, the operators often have short-term behaviors in order to achieve the targets and gain profits, such as spending money and facilities, abusing welfare, and using the existing production and operation facilities without restraint, which makes the contracted operation of an enterprise lack stamina and long-term planning.
Second, the main problems existing in the current contracted enterprises
1. Defects in the contract management system itself lead to the occurrence of inherent risks in contract management. Because the contracting operation has not changed the legal entity status of the contracting enterprise and the state-owned economic nature of the enterprise, the first undertaker of various risks such as bad debts, huge debts, losses, hidden losses, tax evasion, etc. during the contracting period is still the employer, which is an inherent drawback of the contracting operation management system.
2. The contracted management contract is not perfect. The responsibilities and rights of the main risks in contracted operation are not clearly defined, which leads to the fact that all risks are borne by the employer and the contractor does not bear any legal responsibilities and operational risks. This is the biggest problem and drawback in many contracted enterprises at present. Risks are mainly manifested in: the ownership of creditor's rights, debts and property rights after contracting; The contractor's offer for the debt repayment period of the contracting enterprise; Who shall bear the depreciation expenses and renovation expenses of fixed assets provided by the employer; Loss problem of contracting enterprises; Subcontracting by contracting enterprises; Authority, examination and approval procedures, and attribution of responsibilities for major capital acts such as investment, loan, guarantee and mortgage; Incoming revenue and expenditure, preparation of false financial reports and tax risks; The number of employees, wages and various social insurance benefits arranged by the contracting enterprise; Anti-risk ability of risk mortgage; Specific liability for breach of contract, etc.
3. The contracting responsibility and operation of both parties are not standardized. In the process of contracting operation, there are misunderstandings between the two sides on the responsibility system of contracting operation, and the employer's legal and risk awareness is weak, which leads to the irregular operation of contracting operation. The main manifestations are as follows: the special seal for contract is kept and used by the contractor, and the signing of the contract is not approved by the employer, which causes joint business risks to the employer; The contractor is entrusted by the employer, and the financial supervision and inspection guidance are not strengthened. The contractor's sales income and expenditure are not accounted for, and the preparation of false financial statements brings huge business risks to the employer. Failure to register tax changes according to law (that is, failure to change taxpayers) has tax risks; If the employer sells the inventory to the contractor on credit or provides liquidity, there is a risk that the funds cannot be recovered.
Three, strengthen the supervision of contracted enterprises
It is precisely because of the disadvantages of the contract management responsibility system, such as the inability to completely separate ownership and management rights and the inherent risks of legal persons, that the key to solving the contradiction between effective control and out-of-control of contract enterprises is the point and scale of supervision of contract enterprises. The author believes that under the premise of not violating the national laws, in order to avoid operational risks, the creditor's rights and debts formed by the contracting enterprise and the legal person's property (except the initial assets provided by the employer) during the contracting period can be defined as all of the contractor through the form of contract. On this basis, The employer only focuses on, manages and evades risks such as whether the contractor pays profits, maintains and increases the value of assets provided, whether the wages and benefits of employees are guaranteed, whether the mortgage is paid in full, whether the mortgage is realized, whether the creditor's rights and debts are cleared in time, and whether the financial revenue and expenditure are standardized, so as to achieve the purpose of not excessively interfering with the contractor's business autonomy, but also effectively supervising the main risk issues involving the employer and avoiding business risks to the maximum extent.
Four, effective management of contracted management responsibility system of enterprises countermeasures
1. Check the fulfillment of all contracted indicators. Check whether the contractor pays the contract fee according to the annual profit index agreed in the contract, whether the contract mortgage is paid according to the regulations, and whether it is paid in time when the mortgage is insufficient; Whether to establish a strict monitoring mechanism, implement the full-time responsible person, keep abreast of the salary payment of the contractor's employees, and whether to take effective measures immediately when it is found that the contractor is in arrears with workers' wages, urge the contractor to solve the problem of wage arrears as soon as possible, and prevent joint and several payment responsibilities for wage arrears.
2. Pay attention to and inspect key risk items. In terms of contract management, strengthen the management of contractors' signing contracts with foreign countries in strict accordance with the contract, perform standardized procedures and prevent risks; In the aspect of debt clearing, the contractor is urged to repay all kinds of debts (inside and outside the account) formed during the contract period as soon as possible, so as to avoid the risk that the debts are still unpaid after the contract expires, the contractor is unable to pay off and needs to be paid off by the employer; In terms of maintaining and increasing the value of assets, regularly check the quantity of assets provided and purchased by the employer during the contract period, check the quality and performance, and determine whether the contractor has repaired, updated and maintained the assets as stipulated in the contract, whether the assets provided have been reduced or lost, and whether the value has been maintained and increased; In subcontracting, check whether the contractor sublets the contracted enterprise to a third party for operation; In terms of major capital behavior, check whether the contractor has invested, guaranteed or mortgaged the assets provided by the employer before contracting and the newly purchased assets after contracting, lent, leased or resold the business license, and guaranteed or mortgaged the business license; In terms of tax risk, check whether the contractor has gone through the tax change registration with the tax authorities.
3. The higher authorities should strengthen supervision. The superior department in charge of the employer shall conduct regular special inspections on the operation and management of the contracting parties, with the purpose of avoiding the contracting operation risks. The key content is whether the employer has strengthened the supervision and management of the contractor and whether the contractor has standardized the operation on the above-mentioned risk issues.
4. Management of creditor's rights, income, expenditure and profit. The business activities of an enterprise are an organic whole. In order to prevent the risks that the contractor cannot bear due to the huge debts during the contract period, it is necessary not only to urge the contractor to repay in time, but also to strengthen the management of the creditor's rights, income, expenses and profits of the contracting enterprises that can guarantee the timely repayment of debts.
The employer shall bring the production, operation and financial status of the contractor into the daily supervision and control, and regularly clean up and check the inventory, assets, creditor's rights, debts, income, expenses and profits of the contractor. On this basis, for the problem of irregular accounting and financial management of the contractor, the contractor is required to adjust the accounts and statements according to the results of the check, so as to standardize accounting, strengthen management and prevent risks.
Five, other matters that should be strengthened in the contract management.
1. The employer shall establish and improve the management files of contracted enterprises and assets, and register and file the source, name, quantity, value and address of the provided assets for future reference. Make it clear in the contract and relevant memorandum. The inspection and filing system of major business matters of the superior competent department of the contracting party should include these contents of the contracting enterprise and its compliance, legality and efficiency.
2. The employer should strengthen the contract management of the contractor, and sign the contract with a special person to keep it and track the continuation and change of the contract.
3. The safe production work of contracting enterprises should be included in the key management scope.
4. Contractors involved in safety should be forced to buy accident insurance, mainly for personal safety insurance for employees and quality insurance for products, in order to prevent safety accidents from bringing significant economic losses and legal risks to the employer.
5. The contract management responsibility system is suitable for enterprises with poor benefits, operating losses, hopeless losses, insolvency and even bankruptcy. For enterprises with good economic benefits, it is not appropriate to adopt the contract management responsibility system to prevent enterprises from using the contract name to engage in off-balance-sheet accounting and other disciplinary actions.
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