论文部分内容阅读
根据有关文件精神,中国储备粮管理总公司作为国家授权投资试点单位,代表国家对中央投资建库形成资产行使出资人权利,承担资产运营监管的责任,并享有资产收益权。非直属库占用中央投资新建粮库资产产权登记主体为各直属库,这部分资产产权进行登记后,随着资产产权的移交,对这部分资产的相关会计核算,会因资产的管理方式不同而产生不同的会计核算模式,同时也会对当期产权登记主体直属库的会计报表产生影响。目前,由于对该部分中央投资建库形成资产产权登记及相关会计处理还未形成一套相应的管理规定和核算办法,因此笔者针对实际情况,对此所涉及的相关管理和会计核算提出如下建议。
According to the spirit of relevant documents, China National Grain and Grain Management Corporation, as a pilot unit authorized by the State to invest, acts as a contributor to the central government to establish an asset-backed asset base and takes over the responsibility of asset operation and supervision and enjoys the right to assets. Non-direct-owned libraries occupy the central investment Newly-built grain storage assets The main body of property rights registration is directly owned by the warehouse. After the registration of the property rights of these parts, with the transfer of the property rights of the assets, the related accounting of this part of the assets will be affected by the different management methods of the assets Produce different accounting mode, at the same time will also have an immediate impact on the financial statements of the principal of the property registration right. At present, due to the central part of the central government investment in the formation of the registration of asset titles and related accounting treatment has not yet formed a set of appropriate management rules and accounting methods, the author of the actual situation, the management and accounting related to this made the following recommendations .