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目前,住房制度改革工作正在各地逐步展开。由于这是一项新的工作,人们对这方面的财务处理规定不甚熟悉,而目前企业住房制度改革中涉及到的财务处理问题又较多,因而造成了少数企业对住房改革的财务处理很不规范,影响了住房资金核算的准确性,甚至对企业当期损益也产生了一定的影响。由此,笔者就怎样正确地做好企业房改中的财务处理问题谈几点认识:
At present, the reform of the housing system is gradually proceeding everywhere. Because this is a new job, people are not familiar with the financial treatment regulations in this area. At present, the financial processing problems involved in the reform of the enterprise housing system are still many, which has resulted in the financial treatment of housing reforms by a few enterprises. Non-standard influences the accuracy of the housing fund accounting, and even has a certain impact on the current profits and losses of the enterprise. As a result, the author discusses several points on how to properly handle the financial problems in corporate housing reform: