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股份制正作为我国建立现代企业制度特别是国有企业转换经营机制的一种重要形式而迅速发展,但也存在一些问题。笔者就现行股份制试点企业有关会计问题谈几点看法,以抛砖引玉。一、非经营性资产的会计处理根据“股份制试点企业规范意见”要求,企业的非经营性资产即不直接参与生产经营的各项资产,如职工宿舍、幼儿园、食堂、医院等占用的资产。对这部分资
The shareholding system is rapidly developing as an important form of establishing a modern enterprise system in our country, especially that of state-owned enterprises, but there are also some problems. The author discusses several viewpoints on the accounting issues concerning the existing joint-stock pilot enterprises, and tries to attract a few comments. I. Accounting Treatment of Non-operating Assets According to the requirements of the “Standardization of Shareholding Pilot Enterprise Requirement,” non-operating assets of enterprises are not directly involved in various assets of production and operation, such as employee dormitory, kindergarten, canteen, hospital, etc. assets. To this part