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社队企业的固定基金科目是用来反映用以购建固定资产的资金,以及这些资金的来源渠道和运用状况.目前社队企业购建固定资产的资金来源,一般有以下几种:一是企业内部形成的,如固定资产折旧和利润留或等,二是社队给企业的基建拨款,三是国家扶持企业的无偿投资,四是向银行或其他部门借入的设备借款,五是吸收其他单位或个人向企业的投资.现行《农村人民公社社办企业会计制度(试行草案)》中反映固定基金来源渠道的科目只有“公社基金——固定基金”、“国家扶持基金”两个,除国家无偿扶持企业购买固定资产的资金在“国家扶持基金”科目核算外,其余一律在“公社基金——固定基金”科目核算.这样设置科目的结果,使“公社基金”科目的含义不真实.它实际上既包括公社的投资,又包括企业自身形成的资金.
The fixed fund subjects of the social enterprise are used to reflect the funds used to purchase and construct the fixed assets, as well as the source channels and the application status of these funds. At present, the sources of funding for the acquisition and construction of fixed assets by the social enterprise are generally the following: Internally formed in the enterprise, such as the depreciation of fixed assets and the retention of profits, etc., the second is the capital allocation to the company by the social team, the third is the unpaid investment of the state-supported enterprise, the fourth is the borrowing of equipment from the bank or other departments, and the fifth is absorption of other Unit or individual investment in the enterprise. The current “Rural People’s Commune Social Enterprise Accounting System (Trial Draft)” reflects the fixed fund source channel only “community funds - fixed funds ”, “national support funds” Two, with the exception of the state’s unpaid support for the purchase of fixed assets by enterprises in the “national support fund ” account, the rest will be in the “community funds - fixed funds ” account. This sets the results of the subjects so that “ The commune fund ”subject’s meaning is not true. It actually includes both the investment in the commune and the funds formed by the company itself.