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现行会计制度规定,商业企业各项专用借款的利息除按规定应由专用基金直接列支的外,其余未明确开支途径的借款利息,均记入专项工程科目。最近我们在审计检查中,对未按制度规定执行,而直接列入了费用——利息科目的,都作了违纪处理。但在经过认真的思考之后,我们认为,专用借款利息记入专项工程科目固然符合制度,但也有弊病。一是不利于抑制企业的基建投资膨胀,有的企业由于专用借款利息可列入专项工程科目挂帐,因而在进行基建过程中盲目贪大求全,不量力而行。二是在一定程度上助长企业短期行为,现在企业普遍实行了承包经营责任制,
The current accounting system stipulates that in addition to the provisions of the special fund, the interest of the special loans for commercial enterprises shall be recorded directly in the special project subject to the interest of borrowings that are not clearly defined. Recently, in the course of auditing and inspections, we have violated regulations for those that have not been implemented in accordance with the rules and regulations, but have directly included fees-interest subjects. However, after careful consideration, we believe that the recording of special interest on borrowings into special engineering subjects is in line with the system, but there are also drawbacks. First, it is not conducive to inhibiting the expansion of infrastructure investment by enterprises. Some enterprises may be included in the special project account due to the interest on special borrowings. Therefore, they are blindly pursuing the entire construction process and are not able to do anything. Second, to a certain extent, it encourages the short-term behavior of enterprises. Now, enterprises generally implement a contract responsibility system.