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我国新建住宅小区供电设施无偿移交给供电公司,或供电公司向开发商收取电力设施配套费,由供电公司来负责小区供电设施后续的维修和更新改造,以此来解决小区供电设施后期维护资金匮乏、各方互相推诿责任的问题,成为近年来我国新建住宅小区建设比较流行的做法。本文依据相关法规,对供电公司无偿接收新建小区供电设施和供电公司收取电力设施配套费的会计处理进行探讨,认为这是一种业主集体共有资产无偿变更为国有资产的特殊业务,在财务处理上应作为“捐赠”来处理。
The power supply facilities of new residential district in our country are handed over to the power supply companies for free or the power supply companies charge the developers for the power facilities matching fees. The power supply companies are responsible for the subsequent maintenance and renovation of the residential power supply facilities to solve the problem of lack of funds for post-maintenance of residential power supply facilities The issue of mutual responsibility of all parties has become a more popular practice in the construction of new residential quarters in our country in recent years. Based on the relevant laws and regulations, this paper discusses the accounting treatment of the power supply company which receives the power supply facilities of new district and the power supply company free of charge and collects the supporting fee of power facilities, and regards it as a special business of the collective assets owned by the owners changed into state- Should be treated as “donation ”.