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笔者认为,现行的《事业单位会计制度》下事业单位购置固定资产存在以下问题:(1)融资租入固定资产实际上是分期购置固定资产,但与其他方式购置固定资产账户所形成的对应关系不同,使人难以理解,在实际工作中也容易出现错误。(2)融资租入的固定资产是按租赁协议确定的设备价款、运杂费、安装费等一次性计价入账,而租金则是分期支付的并且仅包括了固定资产买价的分期付款部分、出租企业垫付资金的利息,以及出租方收取的手续费等,而不包括发生的运杂费、安装费等,因此,“固定基金”与“固定资产”科目的金额不相等,虚减了事业单位在固定资产上占用的基金。
The author believes that the existing “public institution accounting system” under the purchase of fixed assets, the existence of the following problems: (1) finance lease fixed assets actually installment purchase of fixed assets, but with other ways the corresponding relationship between the purchase of fixed assets account Different, difficult to understand, in the actual work is also prone to error. (2) The fixed assets financed by leasing are accounted for at one time according to the equipment price, transportation and miscellaneous fee, installation fee, etc. determined by the leasing agreement, and the rent is paid in installments and includes only the amortization part of the purchase price of fixed assets, The interest paid by the enterprise to advance the funds and the handling fee charged by the lessor, etc., excluding the transportation fees and installation expenses incurred. Therefore, the amount of “fixed fund” and “fixed assets” accounts are not equal, The institutions occupy the fixed assets of the fund.