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《财会通讯》第11期刊登了刘椿年同志的“合资企业外汇记帐汇率应当改革”一文,读后颇有启发。的确,当前由于国家牌价汇率和市场调剂汇率的并存,既不利于合营企业的生产经营和会计核算,也不利于正确处理国家、企业、个人三者关系,必须进行改革。在国家新的政策未出台之前,为了解决矛盾,一种权宜之计是改为以市场调剂汇率为记帐汇率,也就是刘椿年同志文章中提到的处理方法。现将我们的看法补充如下: 一、外汇兑换券不能作为记帐本位币。因为它实质上是我国实行外汇控制政策而发行的由外国人持用,用来证明其来华后所持有外汇的一种有价证券。它本身不是货币,而是外币的一种证明,因此,它不能等同货币而作为记帐本位币。同时,兑换券的使用范围窄,一般生产型企业不使用兑换券进行结算,只有旅游服务业中才收取兑换券,只对外国人才有意
The 11th issue of the “Accounting Newsletter” published the article “Commitment on Exchange Rate of Foreign Exchange Accounting for Joint Ventures” by Comrade Liu Yongnian, which was quite inspiring after reading it. Indeed, the current coexistence of the national exchange rate and the market adjustment exchange rate is not only detrimental to the joint venture’s production and operation and accounting, but also is not conducive to the correct handling of the relationship between the state, the enterprise, and the individual. It must be reformed. Before the new national policy was introduced, in order to resolve the contradictions, an expedient measure was to use the market adjustment exchange rate as the accounting exchange rate, which was the approach mentioned in Comrade Liu Yongnian’s article. Now we add our views as follows: First, foreign exchange certificates can not be used as the standard currency for accounting. This is because it is essentially a kind of securities issued by foreigners and used to prove the foreign exchange held by China after its foreign exchange control policy. It is not a currency itself, but a proof of foreign currency. Therefore, it cannot be used as a standard currency for currency. At the same time, the use of exchange vouchers is narrow. General production companies do not use exchange vouchers for settlement. Only the travel service industry collects vouchers. It is only intended for foreign talents.