企业内部实行承包经营责任制,并以厂内银行作为内部结算中心以后,企业与所属独立核算单位之间的资金缴拨款业务日趋频繁,内部资金调拨核算工作已引起有关方面的重视。现就执行《企业会计准则》和新颁发的会计制度中,如何设置和使用有关会计科目问题,谈点个人看法和意见。一、生产经营资金的调拨企业生产经营必须有资金,也就是要有资本金。资本金一般是由企业统筹的,也是企业在工商行政管理部门登记的注册资金。企业收到投资人投入的资本,通过“实收资本”科目核算;股份制企 After the implementation of the responsibility system of contracting management within an enterprise and the establishment of an in-bank bank as an internal settlement center, the payment of funds and funds for businesses between the enterprise and its independent accounting units has become more frequent. The internal funds allocation and accounting work has drawn the attention of relevant parties. Now on the implementation of the “Accounting Standards for Business Enterprises” and the newly issued accounting system, how to set up and use of accounting issues, talk about personal views and opinions. First, the allocation of production and operation funds Production and operation of enterprises must have funds, that is, to have capital. Capital is generally co-ordinated by the enterprise, but also registered in the business administration department of the registered capital. The capital invested by the investors received by the enterprise is accounted for through the “paid-in capital” account. The joint-stock enterprises