随着乡镇企业经营承包责任制的发展和完善,乡镇企业的自有资金也纳入了承包指标。湖北仙桃市乡镇企业的经营承包,除产值、销售、利税等主体经济指标外,还承包了自有资金增长(年末自有资金一年初自有资金)一项,这个指标反映了一个企业的自我发展和自我积累的全部面貌。怎样计算乡镇企业的自有资金呢?现行乡镇企业财务会计制度没有作出明确规定(只对乡镇企业流动资金的计算方法作了统一),因此在年终考核自有资金增值指标时,出现计算口径不统一,计算结果不符合实际,有虚增自有资金的情况。对此,特就乡镇企业自有资金的计算方法问题,谈点个人浅见,供研究和参考。一、资产债务法所谓资产债务法,就是用资产减去债务来计算乡镇企业自有资金的一种方法。乡镇企业的全部资产分为固定及长期资产、定额流动资产和非定额流动资 With the development and improvement of the contract responsibility system for township and village enterprises, the self-owned funds of township and village enterprises have also been included in the contractual indicators. In addition to the main economic indicators such as output value, sales, and profits, the township and village enterprises of Xiantao City in Hubei Province also contracted the growth of their own funds (the end of the year owns funds at the beginning of the year). This indicator reflects the self of a company. The whole face of development and self-accumulation. How to calculate the self-owned capital of township enterprises? The current financial accounting system of township enterprises does not have a clear provision (only unified calculation method for the flow of rural enterprises), so when the end of the year to assess the value of its own funds, the calculation does not appear Unification, the calculation result is not in line with reality, and there is a situation of inflating its own funds. In this regard, with regard to the calculation methods of township and village enterprises’ own funds, they talked about individual opinions for research and reference. I. The Assets and Obligations Law The so-called Assets and Obligations Law is a method of calculating the self-owned capital of township enterprises by subtracting debt from assets. The entire assets of a township enterprise are divided into fixed and long-term assets, fixed-current assets and non-fixed liquidity