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最近,我们对大修理基金管理情况进行了一项专题调查。这次调查的十二户工业企业,分别属于机械、化工、轻纺三个行业,反映出来的问题有一定的代表性。 1、提取标准不统一。十二户企业,目前执行四种大修理基金提取标准。有的企业今年执行这种标准。明年又执行另一种标准。四种标准中,有两种是主管部门自行制定或企业自行制定地方财政认可的,对应计提大修理基金的固定资产,在计算时又“各取所需”。有的企业还在大修理基金来源方增添了许多项目,如转入折旧基金,转入固定资产变价收入,转入营业外收入。
Recently, we conducted a special survey on the management of overhauled funds. The 12 industrial enterprises surveyed this time belong to the three industries of machinery, chemicals, and textiles, and the problems reflected are representative. 1, the extraction standard is not uniform. Twelve enterprises are currently implementing four major repair fund extraction standards. Some companies implement this standard this year. Another standard will be implemented next year. Of the four standards, two are those that the competent authorities set up on their own or that the companies set up their own local financial approvals. In order to calculate the fixed assets of the overhaul fund, they also “acquire each” when calculating. Some companies have also added many projects to the sources of major repair funds. For instance, they have transferred to depreciation funds, transferred to fixed-asset sales, and transferred to non-operating income.