중국의 향진기업회계제도
Accounting System of the Rural and Small Town Enterprise (‘Xiangzhen Giye’) in the Poeple’s Republic of China

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서울대학교 지역종합연구소
지역연구, Vol.03 No.4, pp. 99-135
This study describes and analyzes the dramatic changes in the accounting system of ‘xiangzhen giye: 鄕鎭企業(the rural and small town enterprise)’ in the Poeple’s Republic of China. From July 1, 1993, the accounting system of the ‘xiangzhen giye’ launched in the Poeple’s Republic of China. And this study analyzes the current accounting system of the ‘xiangzhen giye’ in China.

Major findings can be summarized as follows:

First, the main finance agency of the ‘xiangzhen giye’ is the Department of Finance. The capital of ‘xiangzhen giye’ comprises state capital, collective capital, corporation capital, individual capital and foreign capital.

Secondly, ‘jingying chengbao zerenzhi: 經營承包責任制(management contractor respon-sibility system)’ of ‘xiangzhen giye’ does not have any influence on its property and subordinate relationships. The ownership of ‘xiangzhen giye’ is subject to investors. In order to distinguish mutual rights and responsibilities, main finance agency of the ‘xiangzhen giye’, or board of directors and ‘chengbaoren: 承包人(contractor)’ should be authenticated. The ‘chengbaoren’ provides security asset which regarded. Within the condition of contract, ‘xiangzhen giye’ should implement corporate finance accounting system. ‘Xiangzhen giye’ is able to dispense after-tax-profit complying with an order of corporate finance system, and add up contract dividend account. The ‘chengbaoren’ completes the parameters of the contract condition and ‘xiangzhen giye’ may pay ‘chengbao fenli: 承包分利(contract bonus)’ to ‘chengbaoren’ out of after-tax profit. Paying bonus to ‘xiangzhen giye chengbaoren’ will debit "weifu lirun: 未付利潤(unpaid earning account)’about ‘xiangzhen giye’ corporate finance.

Thirthly, average labor wage of ‘xiangzhen giye’ should be lower than that of state-owned corporation in the same area, and the labor wage cost calculation system should be implemented. Labor wage cost standard system should conform to the average wage of public corporates in the preceding year. Implementing labor wage cost calculation system, ‘xiangzhen giye’ came to have the difference of paid wage from wage cost and realized the wage in ‘yingfu gongzi:應付工資(unpaid wage account).’

Fourthly, in compliance with state regulation, ‘xiangzhen giye’ would separate the paid management expense of corporation. ‘yingjiao guanlifei: 應交鄕村金(unpaid management cost)’should be established in the credit side. This account represents the payable management expense of ‘xiangzhen giye’ according to regulation. ‘Xiangzhen giye’, without labor union, should accumulate 1% of total labor cost for culture and sports activities, sepatate from management expenses.

Finally, before paying corporate income tax, ‘xiangzhen giye’ should spend 10% of its total profit for social expenditure aid. ‘yingjiao xingchunkuan: 應交鄕村金’should be added up in the credit side of account table.
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Graduate School of International Studies (국제대학원)Dept. of International Studies (국제학과)국제지역연구 국제지역연구 vol.03 (1994)
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