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最近,财政部与国家体改委先后以(92)财改字第14号、(92)财会字第27号文联合颁发了《股份制试点企业财务管理若干问题的暂行规定》和《股份制试点企业会计制度》。为了便于股份制企业开展财务会计工作,笔者试将股份制企业与国营企业在财务会计制度方面的不同点说明如下: 一、资金筹集角度不同国营企业筹集资金主要来源于国家无偿拨入、企业内部形成、银行借款和结算中的债务;股份制试点企业筹集资金主要来源于股东的资产入股、负债和公积金转增资本等。国营企业资金平衡公式是:资金占用=资金来源;股份制试点企业资金平衡公式是:资产-负债=股东权益(即资本),负债既包括对外的,也包括对企业内部的,它包
Recently, the Ministry of Finance and the National Commission for Economic Restructuring jointly successively issued the Interim Provisions on Several Issues Concerning the Financial Management of Joint-Stock Pilot Enterprises and the Joint-stock Pilot Enterprises in the form of the (92) Cai Cai Zi No. 14 and (92) Cai Hui Zi No. 27 documents. accounting system". In order to make it easier for joint-stock companies to carry out financial accounting work, I will try to explain the differences between the joint-stock companies and the state-owned companies in the financial accounting system as follows: I. Different fund-raising perspectives State-owned enterprises raise funds mainly from the state’s unpaid remuneration, internal corporate formation, Bank borrowings and debts in settlements; Funds raised by joint-stock pilot companies mainly come from stockholders’ equity, liabilities and public reserve funds, and capital increase. State-owned enterprise capital balance formula is: capital occupation = capital source; stock system pilot enterprise capital balance formula is: assets - liabilities = shareholders’ equity (ie capital), liabilities include both external and internal, it