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现行住房改革财务制度规定存在如下问题: 1、《企业会计准则》规定,固定资产处置的净损益计入当期损益,而住房改革的文件规定,出售住房的净损益计入“住房周转金”,显然与《准则》不符。 2、将“住房周转金”作为负债管理,实际上一些进行了房改的企业,“住房周转金”会出现巨额赤字。这是由“住房周转金”帐户反映的内容决定的。“住房周转
The existing regulations on the financial system for housing reform have the following problems: 1. According to the Accounting Standards for Business Enterprises, the net gains and losses from the disposal of fixed assets are recorded into the profits and losses of the current period. The housing reform documents stipulate that the net gains and losses from the sale of housing be included in the “Working Capital Fund” Obviously the “guidelines” do not match. 2, the “housing revolving fund” as a liability management, in fact, some carried out housing reform companies, “housing revolving fund” will be a huge deficit. This is determined by the content reflected in the Housing Revolving Fund account. "Housing turnover