论文部分内容阅读
根据加强国有资产管理的要求和企事业单位财务管理体制的变化,传统清产核资观念应当更新。在清产上,一要明确清产的范围不仅是帐内资产,还应包括帐外资产及无形资产;二要严格划分各类资产的产权归属;三要从不同角度对资产进行详细分类,据以全面系统地反映与考核各类资产的形成、分布与使用情况。在核资上,不仅要根据计划管理要求核定企业
According to the requirements of strengthening the management of state-owned assets and the changes in the financial management system of enterprises and institutions, the traditional concept of capital verification and appropriation should be renewed. In the clear-cut production, it is necessary to clarify that the scope of clear production is not only the assets in the accounts, but also the assets and intangible assets that should be included in the accounts; the property rights ownership of various assets should be strictly classified; the assets should be classified in detail from different perspectives; According to a comprehensive and systematic reflection and assessment of the formation of various types of assets, distribution and use of the situation. In the capital verification, not only the enterprises must be approved according to the plan management requirements