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1988年初,经国务院批准,在北京设置了新技术产业开发试验区。试验区里企业经济活动最突出的特点是:1.一个独立经济实体的资金同时分布在工业、商业、技术服务业。套用哪一行业的会计核算方法,都难以适应这类企业复杂的经济活动.按工业、商业、技术服务业三套报表要求一个企业组织三套核算也不可能。因为一个企业内不存在三组独立的资金来源与占用的对应关系。2.这类企业的资金来源渠道复杂,形成固定资产的资金来源多种多样,不再是单一的基金。由于资金的产权关系不同,管理权限、所担风险也就不同:对各渠道资金支付报酬的性质不同,其所列支出也就不同。3.无形资产的买卖、摊销,有价证券的购入、发行、交易等新业务出现.材料、商
In early 1988, approved by the State Council, a pilot zone for the development of new technology industries was set up in Beijing. The most prominent features of economic activity in the experimental area are: 1. The funds of an independent economic entity are also distributed in the industrial, commercial and technical service industries. It is hard to adapt to the complicated economic activities of these enterprises in applying the accounting method of any industry, and it is impossible for an enterprise to organize three sets of accounting according to the three sets of statements of industry, commerce and technology service. Because there is no single enterprise within the three groups of independent sources of funds and occupation correspondence. 2. The sources of funds for such enterprises are complex, and the sources of funds for forming fixed assets are diverse and no longer a single fund. Because of the different ownership of funds, the management rights and risks are also different: the compensation for each channel of funds is different in nature and the expenditures listed are also different. 3. The sale, amortization of intangible assets, the purchase of securities, issuance, trading and other new businesses appear.