论文部分内容阅读
行政、事业单位的固定资产变价收入(以下简称变价收入),有的单位已由过去的应上交国库,改变为留给本单位作重置固定资产的专项资金.目前,已执行变价收入留用制度的单位,其帐务处理,是把收入和支出都在预算外资金’其他暂存’科目同一帐户核算,我认为这是不恰当的.变价收入留归单位使用,单位对它就有支配的自主权.同时它是用于重置固定资产的,属于专项资金性质,必须专款专用.而’其他暂存’科目,主要是反映预算外资金的暂收或应付款项.如果我们把具有专项资金性质的资金,反映在一个过渡往来性质的帐户上,就会把它当作’过路钱’看待,削弱对它的管理.为了加强对变价收入资金的管理,我建议,在适当的时候,增
(Hereinafter referred to as the “variable income”), some units have been turned over from the past should be turned over to the Treasury, change to leave the unit for the resettlement of fixed assets of special funds.Currently, the implementation of variable income retention Institutional units, the accounting treatment is the income and expenditure are extrabudgetary capital ’other temporary’ account the same account accounting, I think it is not appropriate to change the income to stay with the unit, the unit has it governed Of the autonomy.At the same time it is used to reset the fixed assets, belong to the nature of special funds, must earmarking.And ’other temporary storage’ subjects, mainly to reflect the extra-budgetary funds temporarily payable or payable.If we have a special Funds of funds, reflected in a transitional nature of the account, it will be treated as ’passing money’, weakening its management.In order to strengthen the management of variable-income funds, I suggest that in due course, increase