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在单位预算会计核算工作中,发生预算内外资金相互占用的情况,有时是难免的。问题在于如何在资金活动情况表上正确地保持各自平衡。对这个问题《财会通讯》1982年第10期发表了唐南椿的“预算单位资金活动情况表结构的商椎”,1983年第1期发表了沈贻忠的“在预算内外资金相互占用时,怎样使两部分资金各自计算平衡”,同年第10期又发表了马赛玉、林彩玉的“谈资金活动情况表的结构”。这三篇文章提出了三种不同的解决方法,即唐文的“更改报表法”,沈文的“帐务调整法”,马文的“红字反映法”。现对这三种方法谈一些个人看法。唐文提出在资金活动情况表中把预算内外两部分资金纵向分列、各自独立平衡,改成横向分列、混合平衡。其实质是以预算内外资金的混合平衡来掩盖预算内外资金相互占用的不平衡。这显然与目前对预算内外资金分别管理、分别核算的管理体制相违背,财政部近年颁发的“预算外资金管理试行办法”中明确规定,各项预算外资金,要单独设帐核算。如果按照唐文提出的方式,更改现行的资金活动情况表,那就会把预算内外资金相互占用这
In the work of unit budget accounting, it is sometimes unavoidable that funds within and outside of the budget will occupy each other. The question is how to properly maintain their balance on the table of fund activity. On this issue, “The Finance and Economics Communication” published in 10th issue of 1982, Tang Nanxuan’s “Shangqi of the structure of the table of budgetary fund activities”. In the 1st issue of 1983, she published the article “How to make two funds within and outside the budget? Some of the funds have been calculated and balanced separately. In the same year, the 10th issue also published the “Structure of the Activity Statement of Funds” by Ma Saiyu and Lin Caiyu. These three articles proposed three different solutions, namely Tang Wen’s “Change Report Method”, Shen Wen’s “Accounting Adjustment Method” and Marvin’s “Red Letter Reflection Method”. We now discuss some personal views on these three methods. Tang Wen proposed that in the table of capital activities, the two funds inside and outside the budget should be vertically separated and balanced independently, and they should be changed horizontally and mixedly. The essence of this is to conceal the imbalance between the funds within and outside the budget by the mixed balance of funds within and outside the budget. This is obviously in contradiction with the current management system that separately manages and separates funds within and outside the budget. The Ministry of Finance has recently issued the “Trial Measures for the Management of Extrabudgetary Funds,” which clearly stipulates that all extra-budgetary funds shall be separately accounted for. If, according to Tang Wen’s proposed method, the current list of capital activities is changed, it will occupy both internal and external budgets.