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随着经济体制改革的逐步深入,国有资产的管理问题已越来越受到人们的关注。如何才能使国有资产在社会再生产中得以保全和增值?当前一种倾向性的意见是首先要对国有资产进行全面的评估。这种意见是值得商榷的。一、在企业持续经营期间,资产不应重估这主要因为: (一) 会计应反映企业业务的客观实际,并以实际价格为依据进行记帐和核算。因此,企业取得的资产以及资产的耗用和形态的转换,都按原始成本即实际成本计价,成为一般通用的会计原则。所谓原始成本,是指通过购买、制造和建造而取得资产时,为它所付出的现
With the gradual deepening of the reform of the economic system, the issue of the management of state-owned assets has increasingly attracted people’s attention. How can we ensure that state-owned assets can be preserved and added in social reproduction? A current tendency is to first make a comprehensive assessment of state-owned assets. This opinion is debatable. 1. During a company’s continuing operations, assets should not be re-evaluated mainly because: (1) Accounting should reflect the objective reality of business operations, and accounting and accounting are based on actual prices. Therefore, the consumption of assets and assets acquired by the company and the transformation of the form are all valued at the original cost, that is, the actual cost, and become the general accounting principles. The so-called original cost refers to what is paid for it when it is acquired through purchase, manufacture and construction.