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新会计制度自1993年7日1日实行以来,对企业用活各项资金,转换经营机制、加快步入市场起到了积极作用。但在新旧会计制度转轨中也出现了一些问题: 1.企业资产和负债不能如实调整记入新帐目,违规处理潜亏和债权债务。如一家企业在新旧会计制度接轨中违反有关规定,将“大修理基金”结余71万元,未转入预提费用,而是转入“盈余公积”帐户;同时将新发生的修理费又重复列支管理费,造成虚减利润。一家棉纺厂未经财政部门批准将某棉纺织厂欠款90万元,随意冲减更新改造资金,接轨中少转了国家资本金。 2.“递延资产”成了部分工业企业调节利润的蓄水池。审计发现部分工业企业对转入递延资产的企业管理费进行分摊时,违反随销随处理的规定,任意多摊或小摊,直接影响当期利润,
Since the implementation of the new accounting system on January 1, 1993, the new accounting system has played a positive role in using various funds for the enterprises, transforming their management mechanism and accelerating their entry into the market. However, some problems arose during the transition of the old and the new accounting systems: 1. The assets and liabilities of enterprises can not be credited with new accounts and the potential losses and claims and debts should be dealt with in violation of regulations. If a company violates the relevant provisions in the old and new accounting system, it will transfer the fund of “over-repairing the fund” to 710,000 yuan without transferring it to accrued expenses, but will transfer it to the account of “surplus public reserve.” At the same time, Repeated payment of administrative expenses, resulting in false profits. A cotton mill without the approval of the financial sector will be a cotton textile mill 900,000 yuan, arbitrarily offset the renovation of funds, less transfer of state capital. 2. “Deferred assets” have become the reservoirs for profit adjustment by some industrial enterprises. Audit found that part of the industrial enterprises transferred to deferred assets management fee for sharing, in violation of the provisions of the deal with the sale, the arbitrarily more shares or stalls, a direct impact on current profits,