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在国营小型商业企业实行改、转、租以后,为了管好用活资金,简化资金核算,我们制订颁发了我省改、转、租企业财务会计制度,对这些小型企业的资金管理和核算进行了一些改革,起到了较好的作用。一、实行国家资金和企业资金分帐核算,既保护了国家资金的安全完整,又调动了企业增加自我发展能力的积极性。小型企业在实行改、转、租以后,我们对改、转、租前所拥有的流动资金、固定资金、专用基金(除部分奖励和福利基金外),均列入国家资金帐户核算,原小型企业的主管单位也设置相应的“改转租企业占用国家资金”科目,同时挂帐。并规定除偿还
After reforming, transferring, and renting state-owned small-scale commercial enterprises, in order to manage the use of live capital and simplify the calculation of funds, we formulated and issued financial accounting systems for enterprises in our province for the transformation, transfer, and renting of funds to manage and calculate the capital of these small enterprises. Some reforms have played a good role. First, the implementation of state capital and corporate fund accounting, not only protects the safety and integrity of state funds, but also mobilized the enthusiasm of enterprises to increase their self-development capabilities. After the small-scale enterprises implement the reform, transfer, and rent, the liquidity funds, fixed funds, and special funds (except for some incentive and welfare funds) that we had before the reform, transfer, and rent were all included in the state capital account, and the original The enterprise’s supervisory unit also set up the corresponding “change of rented enterprise to occupy state funds” account, and at the same time, the account was lent. And provides for repayment