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读了《财会通讯》1988年11期余祖发同志《乡镇企业的发展基金科目以取消为好》一文后,特提出如下异议: 一、投资基金——企业积累基金科目与专用基金——发展基金科目的性质和用途不同,不能互相替代。投资基金要求合法取得,正确使用,分别核算,以保护投资基金的完整,未经权力机构批准,不得任意增减。而专用基金——发展基金在日常生产经营中,会出现频繁的增减变化,发展基金要转入企业积累基金,必须在年终确定其数额多少时,才能报经批准,一次确定其结转多少。
After reading the article “Committee of Finance and Accounting” in the 11th issue of 1988 on Comrade Yu Zuofa’s article entitled “Cancellation of Development Funds for Township Enterprises”, I hereby raise the following objections: 1. Investment Funds - Corporate Accumulation of Funds and Special Funds - Development of Funds The nature and purpose of use are different and cannot be replaced with each other. Investment funds require legally obtained, properly used, and separately accounted for in order to protect the integrity of an investment fund, and may not be arbitrarily increased or decreased without the approval of the authority. The special fund - development fund in the daily production and operation, there will be frequent changes in changes, development funds to be transferred to the company to accumulate funds, must be determined at the end of the year when the amount of the amount can be submitted to the approval, determine the number of its carry forward .