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财政部《支出经济分类科目改革试行方案》将于2018年1月1日正式实施。本文以方案的要求为蓝本,分析了现有行政单位(以直属海事系统为例)支出科目体系存在的问题和不足,提出对现有会计电算化科目编码体系予以重设的思考与建议。
Ministry of Finance, “Expenditure on Economic Reform subjects pilot program” will be January 1, 2018 formally implemented. Based on the requirements of the program, this paper analyzes the existing problems and shortcomings of the existing expenditure system of administrative units (taking the immediate maritime system as an example) and puts forward some suggestions and suggestions on resetting the existing computerized accounting coding system.