| 对事业单位"事业基金"的再认识 |
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| 引用本文： | 彭杰武,郑发喜.对事业单位"事业基金"的再认识[J].玉溪师范学院学报,2005,21(2):54-56. |
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| 作者姓名： | 彭杰武 郑发喜 |
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| 作者单位： | 1. 保山师范高等专科学校,计财处,云南,保山,678014
2. 玉溪师范学院,计财处,云南,玉溪,653100 |
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| 摘 要： | 事业基金是事业单位拥有的非限定用途的净资产,主要包括滚存结余资金和投资产权等,是可以用来调节年度之间的收支平衡的净结余资金。其形成渠道主要有单位未分配收益,按规定留归单位的专项拨款结余,事业单位接受捐赠的货币资金、无形资产和材料,事业单位对外投资所形成的权益等。但随着新的预算会计制度将事业单位会计和行政单位会计相分离,对事业基金必须站在新的高度进行再认识。首先要增强资源意识,淡化结余思想,其次要强化权益观念,积极开拓对外投资业务。其三要积极探索事业基金管理机制。
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| 关 键 词： | 事业基金 性质 管理机制 |
| 文章编号： | 1009-9506(2005)02-0054-03 |
| 修稿时间： | 2005年1月27日 |
A Further Probe into the "Institutional Foundation" in Institutional Units |
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| PENG Jie-wu,ZHENG Fa-xi.A Further Probe into the "Institutional Foundation" in Institutional Units[J].Journal of Yuxi Teachers' College,2005,21(2):54-56. |
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| Authors: | PENG Jie-wu ZHENG Fa-xi |
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| Institution: | PENG Jie-wu 1 ZHENG Fa-xi 2 |
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| Abstract: | Institutional foundation is an institute's assets for non-specified uses. Usually used to adjust the balance between budget years, these assets are mainly made up of rolling balance cash and investment property rights. The sources of these assets include the non-distributed profit of the institution, donations in cash, in invisible assets or in material, and profits from investments. However this understanding is to be updated as the new budget system makes the difference between institutional and administrative units. Awareness should be strengthened on the resources and the right category. The former emphasis on balance should be played down. Efforts should be made in the study of institutional foundation management. |
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| Keywords: | institutional foundation quality governing body |
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