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现行《国营工业企业会计制度》规定,用专用借教购建固定资产,在完工交付使用时,无论借款是否归还,一般要同时增加固定资产和国家固定基金。这样枝算,从会计理论和实务上看存在以下几个问题:①在固定资产完工交付使用而专用借教又未归还时,贷(增)记“国家固定基金”,实际是虚列权益,并与会计的客观性原则相矛盾。②用专用借款购建固定资产,在借款归还前的会计报告期内,同时在“专用借款”、“专项工程支出”,以及“固定资产”、“国家固定基金”四个帐户中保持余额,按此编制的资金平衡表,使对应的一笔资金来源和占用的数额在报表中重复反映,不能客观反映出企业资金状态,造成资金分析的复杂化。③这一核算方法,在现已取消资金平衡表“三段式”资金平衡原则
The current “Accounting System for State-Owned Industrial Enterprises” stipulates that when a fixed asset is purchased or constructed for private use, the fixed asset and the national fixed fund will generally be added at the same time when the project is completed and delivered, regardless of whether the loan is returned. In this way, from the perspective of accounting theory and practice, there are the following problems: 1 When the fixed assets are completed and delivered for use and private borrowing is not returned, the “fixed national fund” is recorded in the loan (increase). It is actually a virtual equity. And contradicts the principle of the objectivity of accounting. 2Use special loans to purchase and construct fixed assets. During the accounting reporting period before the repayment of loans, the remaining balance shall be maintained in the four accounts of “special loans”, “special project expenses”, and “fixed assets” and “national fixed funds”. According to the balance sheet prepared in this way, the corresponding source of funds and the amount occupied are repeatedly reflected in the statements, which cannot objectively reflect the state of funds of the enterprise and cause the complexity of fund analysis. 3 This accounting method has now cancelled the “three-stage” fund balance principle of the fund balance table.