论文部分内容阅读
随着企业经营机制的转换和政府职能的转变,企业财务会计制度也面临着调整、改革和完善。编审1992年度国营工业企业年度财务决算,应着重注意掌握以下几个方面的政策性变化: 一、关于固定资产划分标准方面的变化根据财政部(92)财工字第61号《关于提高国营企业固定资产单位价值标准的通知》,从1992年7月1日起,固定资产单位价值标准根据不同规模的企业,由原来的200元、500元、800元分别提高到1000元、1500元和2000元。提高固定资产划分标准后,对有些虽不同时具备固定资产的两个条件,但属于生产、流通的主要设备,仍应作为固定资产管理;有些虽同时具备两个条件,但由于容易损坏,经财政部门专项批
With the transformation of business management mechanisms and the transformation of government functions, corporate financial accounting systems also face adjustments, reforms, and improvements. To review the annual financial accounts of the state-owned industrial enterprises in 1992, we should pay attention to grasping the following policy changes: 1. Changes in the standards for the allocation of fixed assets According to the Ministry of Finance (92) Financial No. 61, “Improving State-owned Enterprises” Notice of the Value Standard for Fixed Assets Units, starting from July 1, 1992, the value standards of fixed assets units have been increased from the original 200, 500, and 800 yuan to 1,000 yuan, 1,500 yuan, and 2000 yuan, respectively, for enterprises of different sizes. yuan. After improving the standard for the allocation of fixed assets, some of the two conditions that do not have the same fixed assets at the same time, but are the main equipment for production and distribution, should still be managed as fixed assets; some have two conditions, but because they are easily damaged, the Special approval for financial department