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最近,有机会到乡镇企业稽核检查,发现乡镇企业最近一年来的自有流动资金不断减少,而流动资金贷款则成倍上升。其原因虽然是多方面的,但与现行乡镇企业的财务会计制度不完善也有很大关系。如1986年新颁乡镇企业财务制度第29条规定,“定额流动资产的资金来源,主要由企业的积累、乡村投资、向外单位和个人筹集的资金、银行(信用社)借款和国家、企业主管部门扶持借款解决。企业要按生产经营的需要备足流动资金”。但是,在资金平衡表的编制说明第5条中,又提到“流动资金=投资基金—(固定及长期资产—设备贷款—长期借款)”。即流动资金是投资基金被固定资产占用后的剩余数。这样,前面规定的条文,正好被后面会计制度中的计算公式所否定。其结果:一是助长乡镇企业盲目用流动资金扩大生产规模;追求生产速度,不注重从内涵挖掘生产潜力。二是有不少
Recently, there was an opportunity to audit the township and township enterprises. It was found that the township and village enterprises’ own liquidity funds have been declining over the past year, while working capital loans have multiplied. Although there are many reasons for this, it is also very much related to the incomplete financial and accounting systems of existing township and township enterprises. As stipulated in Article 29 of the financial system of newly issued township enterprises in 1986, “the source of funding for fixed-current assets is mainly the accumulation of enterprises, rural investment, funds raised by foreign units and individuals, loans from banks (credit agencies), and countries and enterprises. The competent authority shall support the settlement of the loan. The enterprise shall have sufficient liquidity according to the needs of production and operation.“ However, in Article 5 of the statement of preparation of the fund balance sheet, it also refers to ”liquidity = investment funds - (fixed and long-term assets - equipment loans - long-term loans)". That is, liquidity is the balance of investment funds after they are occupied by fixed assets. In this way, the provisions prescribed above are just negated by the calculation formula in the following accounting system. As a result, the first is to encourage township and township enterprises to blindly use liquidity to expand their production scale; to pursue production speed, they do not pay attention to tapping the production potential from the connotation. The second is that there are many