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近几年来,乡镇企业普遍推行了经济承包责任制,开拓了许多新的资金来源渠道。要求按渠道反映企业资金来源的构成和与投资人的结算情况,以及按投资比例分配税后利润,支付股金报酬。过去乡镇企业将自有资金来源划分为固定基金和流动基金,人为地增加了许多核算工作量。不仅核算烦琐,有实际困难,而且也是不必要的。因为企业本身和投资人并不要求加以区分。投资人关心的是投资总额,不必了解投资固定和流动资金各多少;企业本身只将自有资金划分为固定基金和流动基金,也无实际意义。为便于分析考核固定资金和流动资金的构成和利用情况,通过核算资料的计算即可取得。我们认为,乡镇企业对资金来源的核算,应改为按来源渠道设置帐户进行核算,只核算各种来源的投资总额,不再在帐面上划分固定基金和流动基金。
In recent years, township and village enterprises have generally implemented the economic contract responsibility system and opened up many new sources of funding. It is required to reflect the composition of the source of the company’s funds and the settlement with the investors according to the channels, as well as to distribute the profit after tax according to the proportion of investment and pay the remuneration of the stock. In the past, township and village enterprises divided their own sources of funds into fixed funds and mobile funds, artificially increasing many accounting workloads. Not only is the accounting cumbersome, it has practical difficulties, and it is also unnecessary. Because the company itself and investors do not require differentiation. Investors are concerned about the total amount of investment. They do not need to know how much fixed investment and liquidity are each. The company itself only divides its own funds into fixed funds and current funds, and it has no practical significance. In order to facilitate analysis and assessment of the composition and utilization of fixed funds and liquid funds, calculations can be made through the calculation of accounting data. We believe that the accounting of sources of funds by township and village enterprises should be changed to set up accounts based on source channels for accounting purposes. Only the total amount of investment from various sources is accounted for, and fixed funds and current funds are no longer divided on the books.