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经国务院批准,财政部第8号令发布的《事业单位财务规则》于1997年1月1日起施行。这对规范事业单位的财务行为,加强事业单位财务管理,提高资金使用效益,促进单位事业的发展,将会起到积极作用。但作为一个《财务规则》,我个人认为,尚有如下不足之处: 1、固定资产划分不科学.缺乏计价准则。固定资产的形成分为购入、自建、接受捐赠、调拨等多种渠道,不同渠道应有不同的固定资产计价方法,但在《规则》中是一个空白。 2、支出管理法人单位财务主体不清。规则第15条规定,“对附属单位补助支出,即事业单位用财政补助收入之外的收入对附属单位补助发生的支出”的叙述,使法人单位财务主体不清。其一,假若附属单位不具备法人
With the approval of the State Council, the “Financial Rules of the Institutions” promulgated by Order No. 8 of the Ministry of Finance came into force on January 1, 1997. This will regulate the financial behavior of institutions, strengthen financial management institutions, improve the efficiency of the use of funds, and promote the development of the unit will play an active role. However, as a “financial rule”, I personally think that there are still some shortcomings as follows: 1. The classification of fixed assets is unscientific. The formation of fixed assets is divided into purchase, self-construction, acceptance of donations, allocation and other channels, different channels should have different methods of pricing fixed assets, but in the “Rules” is a blank. 2, expenditure management corporate unit of financial unclear. Clause 15 of the Rules stipulates that the description of “expenditure on subsidy to affiliated units, that is, the expenses incurred by subsidiaries on the subsidy of auxiliary units by income other than financial subsidy income” makes the financial entity of the legal entity unclear. First, if the subsidiary does not have a legal person