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我国行政事业单使自1966年以来,广泛使用资金收付记帐法。资金收付记帐法把会计帐户固定划分为资金来源、资金运用及资金结存三类,1981年3月中国财政经济出版社出版的《预算会计》中说:资金来源及资金结存类余额永远在收方,资金运用类余额永远在付力。是真的“永远”吗?让我们先用事例来加以说明: 当材料核算按计划价格或两种价格(即总帐按实际价格、明细帐按计划价格)计价时,“材料价格差额”这个总帐帐户或明细帐户属于资金结存类,按定向说,其余额应“永远”在“收方”。但是,实际上材料有节约或超支两种可能,这个帐户就有收方余额——反映超支或付方余额——反映节约的可能。在实际工作中,余额定向论往往还带来麻烦。
China’s administrative services have made extensive use of the bookkeeping and receipt of funds since 1966. The fund collection and payment method has fixed the accounting account into three categories: capital sources, fund use, and fund balances. In March 1981, the “Budget Accounting” published by China Finance and Economics Press stated that the balance of sources of funds and balances of funds is forever Receipts, the balance of the use of funds will always pay. Is it really “forever”? Let us first use examples to illustrate: When material accounting is based on the planned price or both prices (that is, the general ledger is based on the actual price and the subsidiary account is based on the planned price), the “material price difference” is General ledger accounts or sub-accounts belong to the fund balance category. According to the orientation, the balance should be “forever” in the “receipt”. However, in fact, there are two possibilities for savings or over-expenditure of materials. This account has the balance of the recipient—reflecting over-expenditure or the balance of the payer—reflecting the possibility of savings. In actual work, balance orientation theory often brings trouble.