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按照《企业财务通则》,《商品流通企业财务制度》归并了现行外贸、商业、粮食、物资供销、图书发行、供销社等等近十个部门(行业)的财务制度。成为所有从事商品流通业务的企业必须遵循的财务规范。以下谈谈《商品流通企业财务制度》对现行外贸企业财务制度的改革。一、建立了资本金制度按照《企业财务通则》,企业建立资本金制度后,外贸企业现有各项资金应该按下列方法界定其产权关系:固定基金、流动基金(含国家、企业、私股)和更新改造基金转作国家资本金;企业通过横向经济联合,接受国内其他单位投入的资金转作法人资本金;接受外商投资的资金转作外商资本金;企业以集资经营方式向职工个人或社会个人筹措的资金转作个人资本
In accordance with the General Rules for Enterprise Finance and the Financial System of Commodity Circulation Enterprises, the financial system of nearly 10 departments (industries) such as foreign trade, commerce, grain, materials supply and marketing, book distribution, supply and marketing cooperatives, etc. is consolidated. Become the financial norm that all companies engaged in the circulation of goods must follow. The following talk about the “commodity circulation enterprise financial system” on the current foreign trade enterprises financial system reform. First, the establishment of a capital system In accordance with the “General Rules of Corporate Finance”, the establishment of capital funds system, the existing funds of foreign trade enterprises should be defined in accordance with the following methods of property rights: fixed funds, liquid funds (including countries, enterprises, private equity ) And the transformation and transformation of funds for the transfer of state capital; enterprises through horizontal economic alliance, accept the funds invested by other units into legal person capital; accept foreign investment funds transferred to foreign capital; enterprises to fund-raising mode of operation to individual workers or Individual funds raised by individuals in society will be converted into personal capital