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目前,不少企业实行了风险抵押承包。如何适应这一新情况,开展会计核算,有的财会刊物对这一问题进行了研究、探讨。我认为,要准确确定风险抵押金的会计核算,必须首先搞清楚风险抵押金的资金性质。就此,提出自己的一些看法。二、经营承包或租赁承包中的风险抵押金不是企业的专用基金。因为企业的专用基金是具有专门用途和特定来源的资金,并且是企业形成的。目前,企业的专用基金主要来源是从企业的成本费用中提取,税后留利分配,向有关单位部门借入。风险抵押金虽然具有专门用途和特定来源,但不是企业形成的,它既不是从成本费用中提取,又不是税后留利分配,也不是企业向承包人或承租人借入的,所以不是企业的专用基金。
At present, many companies have implemented a risk mortgage contract. How to adapt to this new situation, carry out accounting, and some accounting publications on this issue were studied and discussed. In my opinion, to accurately determine the risk of accounting for the deposit, you must first find out the nature of the capital of the risk deposit. In this regard, put forward some of my own views. Second, the operating contract or lease contract risk mortgage is not a business dedicated fund. Because the enterprise’s dedicated fund is a fund with a specific purpose and a specific source, and is formed by the enterprise. At present, the main source of special funds for enterprises is extracted from the enterprise’s cost and expenses, distributed after-tax profits, and borrowed from relevant departments and units. Although the risk mortgage has special purpose and specific source, it is not formed by the enterprise. It is neither extracted from the cost nor the profit distribution after tax, nor is it borrowed by the enterprise from the contractor or the lessee, so it is not the enterprise Dedicated fund.