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在会计核算中,有的企业对专项工程支出不注意经济核算,认为专项工程支出是由专用基金开支的,付多付少与企业经济效益无关.以致在工作中不计成本,不讲核算,发生多少就转多少,甚至乱挤乱摊,造成专用基金超支.专用基金并不是与企业的经济效益没有关系,而是关系很大.加强专项工程支出的核实,努力降低成本,可以使我们有更多的资金来武装自己,发展生产.加强专项工程支出的核算,要严格划分费用开支界线,凡不属于专项工程项目支出的费用,决不能进入专项工程支出核算帐户.要加强计划管理,把专项工程支出始终控制在计划范围内.要提高认识,把专项工程支出
In accounting, some enterprises do not pay attention to the special engineering expenditures of economic accounting, that special project expenditures by the special fund expenditures, pay more and pay less irrelevant with the economic efficiency of enterprises, resulting in the work regardless of the cost, without accounting, occurs How much to transfer more, or even chaos squeeze the stalls, resulting in over-expenditure of special funds. Dedicated funds are not related with the economic efficiency of enterprises has nothing to do, but a great relationship to strengthen verification of special project expenditures, efforts to reduce costs, we can make more More funds to arm themselves and develop production.Strengthen the accounting of special project expenditures, we must strictly divide the cost of expenditure boundaries, where do not belong to the cost of special project expenditures, must not enter the special project expenditure accounting accounts.To strengthen the program management, the special Project expenditures are always controlled within the scope of the plan. To raise awareness, the special project expenditures