The general term for non-operating income and non-operating expenditure of forest industrial enterprises in China. Non-operating income refers to the sporadic income of an enterprise that is not directly related to the production and operation process and cannot be classified as product sales income or other sales income. Non-operating expenses, also known as non-operating losses, refer to the losses or expenses that have no direct relationship with the production and operation process and should not be included in the cost as production expenses. Non-operating income mainly includes: interest income, that is, interest on various deposits, accrued interest on advances to purchasing units, interest on subscription of treasury bonds, public bonds and other securities, etc. Income from price adjustment and appreciation of all kinds of materials, that is, part of the income from price adjustment in accordance with the national price department; Inventory surplus of materials, that is, inventory surplus or natural proliferation of various materials after inventory; Rental income from leasing fixed assets and packaging materials; Donation income, that is, the income of equipment and materials donated by external units or individuals to enterprises without compensation; Other income, such as unpaid payables, debts, etc. The items and contents of non-operating expenses are directly stipulated by the Ministry of Finance, and enterprises and the competent departments of enterprises have no right to increase, decrease or change.
after the founding of the People's Republic of China, the items, contents and management of non-operating expenses of enterprises have changed constantly according to the development of national economy and the requirements of financial management, which can be roughly divided into the following four stages:
The first stage (1951-1965)
According to state regulations, among the non-operating expenses from 1951 to 1953, From 1954 to 1961, the items of non-operating expenditure included: ① the loss of other investments (generally investment in employee welfare); (2) unemployment benefits; (3) Staff culture tutorial school and staff children's school funds; (4) Expenditure of foreign aid technicians and foreign interns; (5) the remittance fee required by the competent authorities and departments of the enterprise to offset the working capital of its affiliated enterprises; 6. The difference between the public housing fee and the welfare fund which can't really solve it; ⑦ Custody fee for fixed assets; Today the special backlog of materials loan interest. From 1962 to 1965, the non-operating expenditure items mainly included: ① the expenditure of foreign aid technicians and foreign interns; (2) shutdown losses; (3) dealing with the loss of overstocked materials; (4) Stop production and cancel the clean-up expenses of the enterprise; The wages, travel expenses and other expenses of employees who support agriculture for more than 3 months; ⑥ Temporarily list the living expenses of supernumerary personnel and reduce the living allowance for returning home personnel; All landowners staff school and staff children's school funds; Today, in 1965, the finance allowed the employees of forestry enterprises to burn coal subsidies. During this period, enterprises prepare non-operating profit and loss plans every year according to the provisions of the state on the scope of non-operating expenditures, and as an integral part of the enterprise's financial revenue and expenditure plans, submit them to the financial department for implementation and strict management.
The second stage (1966 ~ 1972)
During this period, due to the "Cultural Revolution", corporate finance was neglected, and the state did not have new regulations on non-operating expenses, and the management was rather chaotic.
The third stage (1973-1982)
In 1973, the Ministry of Finance issued the Measures for Some Expenses of State-owned Industrial Transportation Enterprises, which stipulated the following items for non-operating expenses: ① relocation expenses of enterprises; ② Labor insurance premium; ③ Living expenses of non-staff personnel; (4) Subsidies for workers to settle in their hometowns and rural areas; (5) shutdown loss; ⑥ Price reduction loss of overstocked materials and processing and restructuring fees; All landowners children's school funds; (8) Loss due to trial production failure of new products; Pet-name ruby very loss; Attending bad debt loss; ? Exhibition fee; ? Adjust the allocation price loss; ? Subsidies for coal burning for forest workers; ? Working capital for the placement of intellectual youth in forest areas.
The fourth stage (since 1984)
On March 5, 1984, the State Council issued the Regulations on Cost Management of State-owned Enterprises, which changed some items originally charged to non-operating expenses into costs or other related items. The main items of cost change are: ① "shutdown loss", which is changed from non-operating expenditure to enterprise cost. Because shutdown losses are mainly caused by poor management and poor planning of enterprises, if they are charged outside business, it will cover up the problems in enterprise management and is not conducive to strengthening financial management. ② The "bad debt loss" is changed from non-operating expenses to cost expenses. This is beneficial to promote enterprises to clean up creditor's rights and debts in time and strengthen financial management. (3) "Exhibition expenses", which are incurred by enterprises to promote products, have a great relationship with the production and business activities of enterprises, and should be charged as sales expenses from non-operating expenses and included in the cost of product sales. (4) "Loss of overstocked materials at reduced prices and processing and restructuring fees" are losses caused by poor material planning and overstocked materials of enterprises, which should be reclassified as costs or other items under non-operating expenses.
in p>1987, the Ministry of finance and the Ministry of forestry jointly stipulated that the funds for public security inspection in forest areas should be changed from the enterprise management fees in the cost to non-operating expenses (only for forest industry mining and transportation enterprises in state-owned forest areas). According to the specific situation of state-owned forest industry enterprises, the detailed items of non-operating income and non-operating expenditure are stipulated as follows:
non-operating income
① fine net income. According to the Supplementary Notice of the Ministry of Finance on the Provisions on Financial Treatment of Fine Income and Expenditure of Enterprises, Institutions and Administrative Units, the overdue fine and various forms of fine income obtained by enterprises should be turned over to the financial net fine income after making up for the economic losses caused by the other party's violation of the system or agreement. (2) the profits of previous years that should be increased in the inspection of fiscal and taxation prices, including self-inspection and being investigated.
non-operating expenses
① relocation expenses of enterprises. The shutdown expenses of the enterprise in the process of relocation, the dismantling, packaging and transportation expenses of the relocated equipment and materials, and the travel expenses and luggage expenses of the relocated employees and their families are all spent outside the business of the old factory. ② Labor insurance premium. Refers to the pension and medical expenses of retired workers, the relocation allowance for retired workers, the sick leave salary for more than 6 months and the employee welfare fund drawn from it; Labor insurance expenses such as employee severance payment, employee death and funeral expenses, pension expenses, and various funds paid by enterprises according to regulations. ③ Medical living allowance for employees under the labor contract system. Wages paid to workers under the labor contract system for more than 6 months due to illness or non-work-related injuries and welfare funds drawn from them in accordance with the Provisions of the Ministry of Finance on Several Financial Treatments for the Implementation of the Contract System in State-owned Enterprises; Medical subsidies, living subsidies, death and funeral subsidies, pension funds and relief funds issued to employees under the labor contract system due to illness or injury or termination of the labor contract. (4) paid retirement pension for contract workers. Refers to the enterprise in accordance with the provisions of the amount paid to the relevant departments of the contract workers retirement pension. ⑤ Living expenses of non-staff personnel. Refers to the living expenses of non-staff personnel and their welfare funds. ⑥ Employee resettlement fee. Subsidies for employees who have settled in their hometowns and villages include travel expenses and food subsidies on the way for enterprise employees and their families to settle in their hometowns and villages. All landowners children's school funds. Refers to the difference between the school expenditure of employees' children run by enterprises in accordance with state regulations and the income (the expenditure standard and tuition and miscellaneous fees shall be implemented in accordance with the provisions of the education department). The funds for the newly-built school buildings in the children's schools of workers shall be solved by capital construction investment. 8 technical school funds. According to the Interim Provisions of the Ministry of Finance and the State Administration of Labor on the Standards for the Management and Expenditure of Technical Schools, the expenditure of self-run technical schools developed by enterprises. Pet-name ruby new product trial failure loss. Refers to the loss caused by the failure of the trial production of new products by enterprises and approved by the financial department at the same level. Attending a great loss. Refers to the losses caused by natural disasters. After the approval of the financial organ, all the working capital (including shutdown losses and clean-up expenses) shall be charged by this project. The insurance compensation recovered due to the extraordinary loss of current assets and the residual value of waste materials shall be deducted from this item. ? Expenditure on treatment of "three wastes". For the "three wastes" treatment project with mature technology, implementation of measures and visible results within one or two years, all the treatment costs are first spent in the special funds allocated by the enterprise or the superior. If there is any shortage, the insufficient part can be charged to this project within the scope of the total compensation paid by the enterprise for the pollution in the past three years, reviewed by the competent department and the environmental protection department, and approved by the financial department at the same level. ? Transfer out the arrears of employees. In accordance with the provisions of the measures for clearing the transfer of employees' loans, the debts of the employees transferred by the transfer-out units are resold. ? Implement the policy to reissue wages and living difficulties subsidies. According to the provisions of the Ministry of Finance's "Reply on Implementing Policies on Financial Expenditure", enterprises reissue wages and pay subsidies for living difficulties to relevant personnel. ? Subsidies for burning coal. In accordance with the provisions of the scope and standards, coal subsidies issued to employees. ? Funds for forest public security inspection law. The expenses and business expenses of the public security, judicial and procuratorial organs of the enterprise shall be charged to this project after examination. ? Working capital for supporting educated youth in forest areas. In accordance with the provisions of the state, the working capital approved by the financial department at the same level to support the placement and production of educated youth.
in order to strengthen the financial management of enterprises, enterprises should make an annual non-operating expenditure plan, which should be broken down and implemented to the relevant departments and grass-roots units of enterprises one by one, as an important content of assessing expenditure, and be included in the economic contract responsibility system at all levels within enterprises to promote enterprise management and avoid unreasonable non-operating expenditure.