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随着粮食企业经营范围的扩大,附营业务已经发展到相当规模。在我县粮食系统所属39个独立核算企业中,先后领取了工商营业执照的附营业务核算点已达58个,经营的业务大体上可分为以下几种类型:(1)生产型,包括各类粮油商品的加工及复制、饲料加工、编织业及各种饲养业。(2)经营型,包括各类商店及小卖部的商品购销和自制产品销售。(3)服务型,包括饭店、招待所、各种修理及运输业等。以上不同类型的附营业务,按现行简易核算方法是不能相适应的。尤其是在资金使用与物资管理上与主营业务相混淆,挤占了经营粮油商品所需的资金及物资,无偿的使用国家固定资产,损害了国家利益,导致附营业务成果不真实,实际上是躺在主营业务上吃“大锅饭”。因此,我认为,根据附业务的现有规模、经费状况及发展趋势,应改革附营业务核算办法,与主营业务分开,
With the expansion of the scope of business of grain companies, the affiliated business has developed to a considerable scale. Among the 39 independent accounting enterprises affiliated with the county’s grain system, the accounting points for business operations that have received business licenses have reached 58. The business operations can be roughly divided into the following types: (1) Production type, including The processing and reproduction of various types of grain and oil commodities, feed processing, weaving, and various breeding industries. (2) Operating types, including the purchase and sale of goods and sales of self-made products by various types of shops and canteens. (3) Service type, including hotels, guest houses, various repair and transportation industries, etc. The above different types of affiliated business cannot be adapted according to the current simplified accounting method. In particular, it is confused with the main business in the use of funds and material management. It has diverted the funds and materials needed for the operation of grain and oil commodities. The free use of state fixed assets has harmed the national interests and resulted in unrealistic results of the affiliated business. Is lying in the main business to eat “big pot”. Therefore, I think that according to the existing scale, funding status and development trend of the attached business, the accounting method for outbound business should be reformed and separated from the main business.