论文部分内容阅读
供销社会计制度规定的“扶持生产应收款”帐户,主要核算以借款方式发放的扶持生产资金,收回时,减少“扶持生产应收款”帐户,不能收回时,抵减扶持生产资金。在资金表中,“扶持生产应收款”被列入“提出资产”项,不作为企业流动资金占用数。这样规定,带来了一些实际问题,需要研究解决。首先是企业在发放扶持生产资金时,可以不搞可行性研究,不讲投资效益,起不到扶持生产、提高经济效益的作用。其次是只放不收,不加强管理,使“扶持生产应收款”占用数越来越大,不能发挥资金效益。产生这些问题的主要原因,在于扶持生产应收款是由上级拨入或企业内部形成,具有特定的来
The “Supporting Production Receivables” account stipulated in the Social Supply and Payment System of the Supply and Marketing shall be mainly used to calculate support production funds issued by borrowing methods. When repossessed, the account of “Supporting Production Receivables” will be reduced, and if it cannot be recovered, the support production funds will be deducted. In the fund table, “Supporting Production Receivables” is included in the “Proposed Assets” item and is not regarded as the number of liquid capital occupied by the enterprise. This regulation brings some practical problems and needs research and solution. First of all, when enterprises issue support for production funds, they may not engage in feasibility studies, do not talk about investment benefits, and may not be able to support production and increase economic efficiency. The second is to only release, not to strengthen management, so that the “support for production receivables” take up more and more, can not play a financial efficiency. The main reason for these problems is that support for production receivables is made by superiors or formed within the company, with specific