煤炭企业集团财政性资金账务处理问题探讨

针对当前出台的财政性资金账务处理的相关政策规定存在的问题,从《企业财务通则》和《企业会计准则》角度出发,结合最新发布的相关政策规定,根据煤炭企业集团实际情况,对河南省各大煤炭企业集团收到的各种类别的财政性资金的账务处理进行简单探讨,提出整体处理思路以及具体操作方法。

Discussion on Account Treatment Issues of Financial Funds in Coal Enterprise Group

According to problems existed in the related policy stipulations of the account treatment for the financial funs is- sued the present, from a view of ＂Enterprise＇ s Financial General Criteria＂ and ＂Enterprises＂ Accounting Standards＂ , in combination with the related policy stipulations issued, based on the actual conditions of the coal enterprise groups, a brief discussion was conducted on the account treatments of the different type financial funds received by the each major coal enterprise group in Henan Province. The paper provided an integrated treatment idea and certain operation method.