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当前,我国住房改革工作正在逐步展开,国家陆续下达了一些关于企业住房改革的财务处理规定。然而有的会计人员在具体操作中,将住房基金、住房周转金混为一淡,经常用错,影响企业住房资金核算的准确性,甚至影响企业当期损益的正确计算。可见,正确理解住房基金与住房周转金各自的涵义及其相互联系,是做好企业房改财务工作的前提。
At present, the housing reform work in China is gradually being carried out, and the country has successively issued a number of financial treatment provisions on corporate housing reform. However, some accounting personnel in the specific operation, the housing fund, housing turnover gold mixed into a pale, often wrong, affect the accuracy of corporate housing fund accounting, and even affect the correct calculation of the current profit and loss of the company. It can be seen that the correct understanding of the respective meanings and mutual relations between housing funds and housing working capital is a prerequisite for doing a good job in corporate housing reform.