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《财务与会计》1989年第5期刊登了鄂萌、李建国同志写的“新技术企业《资产负债表》评介”一文,读后颇有收益,鄂文将《资金平衡表》改为《资产负债表》,对资金来源按产权关系划分,对资金占用按运动特点划分,这些都是很有见地的。但是,新技术企业既不同于中外合资企业,也不同于国营工业企业,更不同于外国的公司,其经营方式、资金的取得与运用倒颇似乡镇企业。因此,我们认为按照乡镇企业建立《资金平衡表》的思路来构思新技术企业的《资金平衡表》更为合适,我们近两年的实践证明这样做是可行的。下面,讲讲具体做法:
“Financials and Accounting” published in the 5th issue of 1989, “Evaluation and Introduction to the Balance Sheet” of New Technology Enterprise written by Comrade E’meng and Li Jianguo. After reading it, it was quite profitable. E Wen changed the “Fund Balance Sheet” to In the “balance sheet”, the sources of funds are divided according to property rights, and the occupation of funds is divided according to the characteristics of sports. These are very insightful. However, new technology companies are not only different from Sino-foreign joint ventures, but also different from state-owned industrial companies. They are even more different from foreign companies. Their business methods and funding are similar to township enterprises. Therefore, we believe that it is more appropriate to think of the “financial balance sheet” for the new technology and enterprises as the basis for the township enterprises to establish the “balance sheet”. Our practice in the past two years has proved that this is feasible. Below, talk about specific practices: