浅谈高校编制《国家行政事业单位资产年度报表》的若干问题

ELEMENTARY DISCUSSION ON SOME PROBLEMS OF “Annual REPORT FORMS ON ASSETS OF STATE-RUN INSTITUTIONS” OF HIGHER LEARNING INSTITUTION ESTABLISHMENT

本文就如何采用权益法根据企业的“所有者权益”金额调整学校“对外投资”科目金额以及如何剔除企业实收资本中虚假因素问题和学校与企业之间债权债务的相互抵冲问题作了论述和说明，并通过调整后的个别企业报表和行政事业单位会计报表，按照９６年部发《资产统计会计科目对照表》的科目对应关系进行合并汇总编制出９５年度《国家行政事业单位资产年度报表》，从而将产权归学校所有的国有资产总量在不重复不遗漏的基础上完整地反映出来。

This essay expounds and illustrates the problems of how to adopt the law of riht and interest to adjust the amount if the heading of “investment outside” according to the amound of owner ′s right and interest of the enterprise, how to reject false factors of the capital in actual receipt o the ecterprise and how to strike a balance of the right and obligation and the creditor ′s right between colleges and enterprises. The author has drawn up the “Annual Report Forms of State-run Insitution Assets of 1995” by merging and collecting the “Contrast Table of Accounting Items of Assets Counting” and the report form of specific adjusted enterprises and the accounting report forms of specific administrative institutions, thus, has completely presented the total of state assets (its property right belongs to the college) without repetition and omisson.