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为了保证企业住房改革的顺利进行,根据《国务院关于深化城镇住房制度改革的决定》,现对企业住房制度改革的若干财务问题,规定如下:一、企业住房基金具体包括企业住房折旧、住房使用权摊销、公益金中用于住房方面的资金、借入的住房资金和住房周转金。住房周转金的来源有:自管和委托代管住房的租金收入,企业收取的住房出售净收入,企业收取的住房租赁保证金,上级主管部门下拨的住房资金,企业住房周转金的利息,其他住房资金。住房周转金作为负债进行管理。企业住房折旧、住房使用权摊销、公益金中用于住房方面的资金,借入的住房资金,企业应设立备查登记簿,连同住房周转金全面反映企业住房基金的来源和支出。
In order to ensure the smooth progress of housing reform in enterprises, according to the “Decision of the State Council on Deepening the Reform of Urban Housing System”, a number of financial problems concerning the reform of the housing system of enterprises are hereby formulated as follows: I. Corporate housing fund specifically includes the housing depreciation of enterprises, Amortization, funds used for housing in public welfare funds, housing funds borrowed and housing working capital. Revenues from housing allowances include rental income from self-management and entrusted housing, net income from the sale of houses, security rent from enterprises, housing funds allocated from higher authorities, interest from the working capital of enterprises and others Housing funds. Housing working capital as a liability management. Enterprise depreciation, amortization of housing tenure, public welfare fund for housing funds, borrowed housing funds, enterprises should establish a reference record book, together with the working capital of the housing fund to fully reflect the source and expenditure of corporate housing fund.