国有资产投资主体的组建及营运中的财务会计处理

Dealing with the Financial Accountant in the Set-up and Operation of the Investment Subject of State-run Assets

组建国有资产投资主体是当前国有资产管理体制改革的一项重要任务,但是,现行的财务会计制度与国有资产投资主体的组建及营运并不完全相适应,为规范国有资产投资主体组建及营运中的各种关系和行为,必须研究财务会计投资主体组建及营运中所遇到的新问题:一是要准确界定国有资产投资主体财务会计管理的任务;二是研究投资主体对外投资权限的界定和模式的选择;三是设计投资主体与所属企业收益分配方案;四是研究投资主体财务公司的模式选择。

It is an important task of managing system reform of present state-run assets to set up the investment subject of state-run assets. However, current financial accounting system and set-up and operation of the investment subject of state-run assets do not totally suit. In order to standardize state-run assets setting up and various kinds of relations and behaviors in operation of investment subject, we must study the new problem that the investment subject of financial accounting is set up and operated: First, define the task of investment subject financial accounting management of state-run assets accurately; Second, study authority definition and choice of the mode of investments abroad of investment subject; Third, design the investment subject and affiliated enterprise's income distributive decision; Fourth, study the mode selection of the financial company of the investment subject.