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为了加强控购管理,据悉,四川、辽宁、黑龙江、新疆等省、自治区的一些市县将社会集团购买力支出纳入会计核算并设置会计科目,取代现行的以统计性质为主的辅助帐核算。笔者对此有不同看法。理由如下: (1) 社会集团购买力支出核算是从国家宏观调控需要的角度来考虑的。目前实行的辅助帐核算形式基本上可以满足国家对社会集团购买力支出宏观调控的要求。因此,无需将简便实用的社会集团购买力支出的统计核算,改变为内容复杂的会计核算。 (2) 社会集团购买力支出纳入会计核算设置“集团购买力支出”一级会计科目及“一般商品”、“专项控制商品”、“劳动防护用品”,“饮水、洗澡、取暖用燃料”、“非生产机动车辆用油”、“药品和医疗器械”等二级明细科目。看起来似乎简单,但在实际
In order to strengthen the control of purchase and purchase, it is learned that some cities and counties in Sichuan, Liaoning, Heilongjiang and Xinjiang provinces and municipalities have included the spending power of purchasing power of social groups in accounting and set up accounting subjects to replace the existing auxiliary accounting which is mainly of statistical nature. I have different views on this. The reasons are as follows: (1) Accounting for purchasing power of social groups is considered from the perspective of national macro-control. At present, the form of supplementary account verification can basically meet the requirements of the state on macro-control over the purchasing power expenditures of social groups. Therefore, it is not necessary to change the statistical calculation of purchasing power expenditure of simple and practical social groups into complicated accounting. (2) The expenditure of purchasing power of social groups is included in the accounting of the first grade of accounting subjects of “group purchasing power expenditure” and the “common commodities”, “special control commodities”, “labor protective articles”, “drinking water, bathing and heating fuels” Production of motor vehicle oil “,” medicine and medical equipment "and other second-level subjects. It may seem simple, but in fact