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行政事业单位是按照预算会计的方法来核算的。但是预算会计只核算资金的收、付与结存,不进行成本核算,对固定资产也不提折旧。我认为这是预算会计的一大缺陷。以我校为例,经费与培养人数挂钩,按学生人数核算。但由于没有进行人才成本的核算,就不能反映学校的经济效益。要核算人才成本,就应对固定资产计提折旧。特别是目前国家财政资金紧张,教育经费不足。各高校为了广开财源,成立了服务公司、校办工厂,引进经济承包责任制,虽然为学校创造了收入,但也有许多弊端,特别是在固定资产投资上,没有严格的划清界线。应该看到,绝大多数的固定资产是学校投资,有的虽然对机器设备进行折旧,提取折旧基金,而对厂房等固定资产则不提折旧,不是在投产两三年内偿还固定资产的投资,而是
Administrative institutions are accounted for according to the budget accounting method. However, budget accounting only accounts for the collection, payment, and balance of funds, does not perform cost accounting, and does not provide depreciation for fixed assets. I think this is a big flaw in budget accounting. Take our university as an example. The funds are linked to the number of students trained and calculated according to the number of students. However, because there is no accounting for talent costs, it cannot reflect the economic benefits of the school. To account for the cost of talent, depreciation should be set aside for fixed assets. In particular, the country’s current financial resources are tight and there is insufficient education funding. In order to broaden their financial resources, colleges and universities set up service companies, school-run factories, and the introduction of economic contract responsibility system. Although they have created income for schools, they also have many drawbacks. In particular, there are no strict demarcation lines on fixed asset investment. It should be noted that the overwhelming majority of fixed assets are school investments, some of which depreciate machinery and equipment, draw depreciation funds, and do not mention depreciation of fixed assets such as factory buildings, and are not investments that repay fixed assets within two to three years of production. But