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承包经营责任制作为深化企业改革的一项重大措施,已在大中型企业中全面推行。本文仅就承包企业实行资金分帐核算制的若干问题作些探讨。一、关于资金分帐的标准问题实行国家资金和企业资金分帐核算的总原则是,在不改变企业全民所有制性质的前提下,将企业的全部资金根据其来源从帐面上划分为国家资金和企业资金;对于国家的投资,即使是在实行股份制、甚至是企业所有制的情况下,也仍为国家所有,企业根据“两权分离”的原则只享受占有、支配和使用权;对于企业在完成国家税收和利润上交任务后形成的自有资金,则应当视为最终意义上的国家所有、相对意义上的企业集体所有,由它带来的收益要在一定时期内为企业和职工所受用。根据这个总原则,对承包之前企业已有资金和承包之后企业新增资金的分帐标准,可明确如下: 1、关于承包之前企业已有资金的分帐标准。
The production of contractual management responsibility is a major measure to deepen enterprise reform and has been fully implemented in large and medium-sized enterprises. This article only discusses some issues concerning the implementation of the financial accounting system for contracted companies. I. Standards for Funds Allocation The general principle of applying state capital and enterprise fund sub-accounting is that, without changing the nature of the enterprise’s ownership by the whole people, all funds of the enterprise will be divided from the books into national funds according to their sources. And corporate funds; for the country’s investment, even in the case of joint-stock or even enterprise ownership, it is still owned by the state, and the enterprise only enjoys possession, control, and use rights under the principle of “separation of powers”; The self-owned funds that have been formed after the completion of the country’s tax and profit-delivery tasks shall be regarded as collectively owned by the state in the ultimate sense and in a relative sense to the collective ownership of the enterprise. The benefits derived from it shall be for enterprises and employees within a certain period of time. Used. According to this general principle, the company’s existing funds before the contracting and the standard for the company’s newly added funds after the contracting can be clearly defined as follows: 1. The standard for the company’s existing funds before contracting.