目前,乡镇企业对租出固定资产的核算,很不统一,有必要加以探讨研究,以求合理、一致。为此,对两个问题谈谈看法。一、租出固定资产的明细核算经主管部门批准,乡镇企业在将本企业未使用和不需用的固定资产出租给外单位使用时,该项固定资产的所有权不变,仍为本企业所有,保留在固定资产帐簿上。《乡镇企业会计制度》规定“企业应按照固定资产的类别,名称、规格进行明细核算”。因此,力了加强对这类固定资产的核算和管理,乡镇企业在发生租出固 At present, the accounting of leased fixed assets by township and village enterprises is very inconsistent and it is necessary to study and study them in a rational and consistent manner. To this end, we will talk about two issues. I. Detailed accounting of leased fixed assets Approved by the competent authorities, when the township and village enterprises rent the unused and unused fixed assets of the enterprise for use by the overseas entities, the ownership of the fixed asset remains unchanged and remains the ownership of the enterprise , Retained in the fixed assets books. “Accounting system for township enterprises,” provides that “enterprises should be in accordance with the type of fixed assets, name, specification details of accounting ”. Therefore, efforts to strengthen the accounting and management of such fixed assets, township enterprises in the rental out of solid