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随着科技体制改革和科技拨款制度的改革,科研单位已从过去单纯的事业单位转为面向社会,面向经济,具有特点和多种类型的科研实体。在兴办实体中,由于会计核算不科学,形成了虚盈实亏,出现了潜在亏损。分析潜亏现象形成的原因,探索纠正的措施,对于进一步深化科技体制改革,促进社会主义市场经济完善发展,有着重要意义。一、潜亏的几种表现及其原因分析 1.自有资金不能增值。兴办实体,并非“白手起家”,而是由上级或主管部门按一定情况、条件拨付一定数量的周转资金,称之为自有资金或本金。经济实体在走向市场时,如果本身自有资金不足;就需向个人集资或银行借贷。实体取得经济效益,要向个人或银行支付股息、利息。这是对的,但却忽视了实体自有资金应分的股息和利息。这样,帐表上虽然有盈余,但实际上已存在潜亏的因素。
With the reform of the science and technology system and the reform of the science and technology appropriation system, scientific research units have turned from simple public institutions to social-oriented ones, oriented to the economy, with characteristics and multiple types of scientific research entities. In the establishment of entities, due to unscientific accounting, a virtual surplus was formed and potential losses occurred. The analysis of the causes of the formation of hidden losses and the exploration of corrective measures are of great significance in further deepening the reform of the science and technology system and promoting the sound development of the socialist market economy. I. Analysis of the performance of several types of potential losses and their causes 1. Self-owned funds cannot be added. The establishment of an entity is not a “start from scratch”, but the higher level or the competent authority allocates a certain amount of working capital according to certain conditions and conditions, and calls it as its own capital or principal. When an economic entity goes to the market, if it has its own lack of funds, it needs to raise funds from individuals or from banks. The entity obtains economic benefits and pays dividends and interest to individuals or banks. This is correct, but it ignores dividends and interest that the entity’s own funds should be divided into. In this way, although there is a surplus on the account, in fact, there is a factor of potential loss.