Accounting relief force behind the information channel _ _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Recently, Jiuzhaigou 7.0 earthquake earthquake relief work into the transitional resettlement and post-disaster recovery and reconstruction stage. When the disaster came, the timely arrival of relief supplies, always let the people feel affected by the warmth of the disaster. While in the material specification And the rapid deployment of the back, is the relevant departments, "maintenance of thousands of days, military forces," the power of expression. among them, The power can not be replaced. To the recent Released "government No. 6 --- Government reserve materials "(hereinafter referred to as" government reserve materials accounting standards "), for example, accounting principles and norms, reflecting the accounting standards in regulating the daily management of government reserves and improve the efficiency of material transfer between The balance, in full support for disaster relief at the same time, to prevent state ownership Loss, to ensure the safety of national assets. Rescue disaster relief materials is an important part of government reserve materials, applicable to government reserve materials accounting standards. It can be said that the details of the accounting treatment in the government reserve materials accounting standards are "deep meaning". For example, from the nature point of view, rescue and disaster relief materials and There is a certain degree of similarity, but the government reserve material accounting standards to consider its particularity, using a different accounting approach. If in accordance with the inventory to carry out accounting treatment, issued in the inventory may be recovered when the general will be used once Or "five five" amortization method. "The results of the survey show that the accounting treatment of inventory is more difficult to achieve in the physical management of relief supplies, for example, the 'five five' amortization method will reduce the efficiency of the issue and recovery of materials.When the disaster occurs, Can be described as race against time, reduce the efficiency of the treatment method is not appropriate. vice Pan Xiaobo said. Specifically, if the material issued when the use of "five five" amortization of accounting treatment methods, then in each material before the issue, need to distinguish between the first out of the library and the material after the library and then re-issued the material The This "distinction" process will increase the time of delivery of materials, reduce efficiency, delay the disaster relief and emergency resettlement. Therefore, the Government reserve materials accounting standards, due to the use of the need to recover or is expected to recover the government reserves of materials, the Government It shall, when the material is recovered according to the prescribed quality acceptance standard, the book balance of the uncollected materials shall be resold and included in the current period The In other words, the government reserve materials accounting standards do not require the relevant departments in the issue of materials, the use of "five five" amortization method to confirm the cost of issuing time, but the cost of confirmation on the disaster relief, material recovery After, and then through the physical inventory to confirm the cost. Industry is well aware that due to the relevant laws and regulations are not yet sound and other historical reasons, under normal circumstances, the rescue disaster relief materials have not yet in the main government accounting In a comprehensive reflection. "Administrative institutions are currently only In the accounting of its possession, the use of assets, including disaster relief and disaster relief materials, including government accounting subject , To meet the social needs of a large number of government reserves, and there is no proper accounting or some are not accounted for in the books, resulting in this kind of material to become the government 'off-balance sheet'. " Associate Research Fellow, Fiscal Science Research Institute, Ministry of Finance It is clear that the use of "off-balance sheet" management, will inevitably lead to neglect of management. Therefore, the establishment and improvement of government reserve materials accounting standards, will help to accounting standards to help and strengthen the daily management of such materials. It is reported that the current rescue and disaster relief materials management to the main physical management. "although" System "set up a separate 'government reserve materials' accounting , But because of disaster relief and disaster relief materials to take the main storage , Leading to the separation of administrative and storage execution. "Wang Chenming said. In this context, although the relevant units of such materials in kind management more standardized, but the accounting treatment is still not standardized. "According to the actual situation, physical management and value management is an effective way to combine the benefits of value management is more able to measure the financial sector disaster relief resources The "Pan Xiaobo said. For example, a disaster relief issued 100 tents, in the accounting, the 100 tents of the specific cost or cost is a value, and physical management is a simple "100 tents", the specific value of information than the simple physical Information is more useful. Therefore, the consumption of the kind of value in the accounting level with the cost of cost to reflect, has its rationality and necessity. However, the special nature of disaster relief and disaster relief materials, and its accounting treatment must consider its physical management characteristics. For example, a lot of material in the recovery when the loss of the old and new levels have changed, according to strict , Need to be carried out The "This model is more inefficient, because it is a large number of recovery, and the extent of the old and new materials are not consistent, but the final material to end the end of consumption in this case, consider the principle of cost-effective, no need to pay the cost According to the characteristics of the substantive process, the government reserve materials accounting standards decided to recover the material according to the original value of the storage. "Pan Xiaobo said. Therefore, to a certain extent, the relevant provisions of the government reserve materials accounting standards, is to rescue disaster relief materials in-kind management and value management between the "contest" results. This "contest" want to achieve the purpose, that is, in the event of a disaster, the first time the material sent to the disaster area, so that the disaster area as soon as possible to start the reconstruction plan, take an ecological green reconstruction road.