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1986年制订的《乡镇企业会计制度》,对旧制度进行了较大改革,总的来看是成功的,比较符合目前乡镇企业的实际情况。但是也有一些地方需要进一步改进和完善。例如新制度在专用基金科目下仍设置一个发展基金二级科目,我认为这是多余的。因为企业利润分配所增加的生产发展基金完全可以直接进入投资基金——企业积累基金科目,这部分资金既可以作固定资金使用,又可以作流动资金使用,它并没有旧制度所规定的“专用基金”含义。现在看来专用基金——发展基金科目的主要作用在于处理固定资产的盘盈盘亏、报废清理以
The Accounting System for Township Enterprises formulated in 1986 has undergone major reforms in the old system. Overall, it is successful and is more in line with the actual situation of township and township enterprises. However, there are some places that need further improvement and improvement. For example, the new system still has a secondary fund for development funds under the special fund account. I think this is redundant. Because the increased production development fund for enterprise profit distribution can directly enter the investment fund—the enterprise accumulates funds. This part of the fund can be used as both fixed funds and liquid funds. It does not have the “specialization” prescribed by the old system. The meaning of “funds”. It now appears that the main role of the special fund, the development fund subject, is to deal with the overheating of fixed assets, and to