随着国内证券交易市场的逐步形成,购买有价证券日益成为乡镇企业对外投资的一个重要方面,成为企业长期资产的重要组成部分。1986年财政部和原农牧渔业部颁发的《乡镇企业会计制度》中只设置了一个“国库券”科目,用来核算企业所购买的国库券。现已不能适应乡镇企业购买其他有价证券的核算需要。目前,有些乡镇 With the gradual formation of the domestic securities trading market, the purchase of marketable securities has increasingly become an important aspect of the outbound investment of township enterprises and has become an important part of the long-term assets of the company. In the “Township Enterprise Accounting System” issued by the Ministry of Finance and the Ministry of Agriculture, Animal Husbandry and Fisheries in 1986, only one “Treasury bill” account was set up to account for Treasury bills purchased by enterprises. It is no longer suitable for the accounting needs of township and township enterprises to purchase other securities. At present, some townships