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一、对资本性支出进行预算管理的重要性资本性支出是指其效益及于几个会计年度(或几个营业周期)的支出,包括构成固定资产、无形资产、递延资产等的支出。根据2001年《企业会计制度》之会计核算的基本原则中规定:“企业的会计核算应当合理划分收益性支出与资本性支出的界限”。《新企业会计准则-基本准则》总则第九条中把权责发生制确定为会计基础,贯穿于整个企业会计准则的全过程,其原理也包含了区分收益性支出与资本性支出的原则。
I. The Importance of Budgeting Capital Expenditure Capital Expenditure refers to its benefits and expenditures in a few fiscal years (or several operating cycles), including expenditures on fixed assets, intangible assets and deferred assets. According to the 2001 “Accounting System for Business Enterprises” in the basic principles of accounting: “Accounting of enterprises should be a reasonable division of revenue expenditure and capital expenditure boundaries ”. The new enterprise accounting standards - basic principles of the general provisions of Article IX of the accrual basis for accounting as a basis, throughout the entire enterprise accounting standards throughout the process, the principle also includes the distinction between revenue expenditure and capital expenditure principles.