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现行商业会计制度时有问题商品、有问题资金没有制定核算办法,只是作为报表附列资料填报。实践证明,有问题商品、有问题资金的存在,直接关系到企业的经济效益,为了加强管理,笔者认为:在资金占用类中,增设“有问题商品”、“有问题资金”会计科目,很有必要。一、现行管理办法及弊端。目前,有问题商品、有问题资金的管理办法是“集中清理、逐步消化”。这种办法有许多弊端。主要表现为:①资金浪费严重。有问题商品、有问题资金周期性发生。旧问题未解决,新问题又产生,形成“恶性循环”。这样,所占用的资金在清理周期之间
In the current commercial accounting system, when there are problematic commodities and problematic funds, no accounting method has been formulated, which is only filled out as an additional report. Practice has proved that the existence of problematic commodities and problematic funds is directly related to the economic benefits of enterprises. In order to strengthen management, the author believes that: in the category of capital occupation, additional “accountable commodities” and “funds with problematic” accounting subjects should be added. Is necessary. I. Current management methods and drawbacks. At present, the management methods for commodity with problems and funds with problems are “to be cleared up and gradually digested.” There are many drawbacks to this approach. Mainly as follows: 1 serious waste of funds. Problematic goods and problematic funds occur periodically. The old problem was not resolved, and new problems emerged, creating a “vicious circle.” In this way, the funds used are between the cleaning cycles