论文部分内容阅读
长期以来,基建会计一直游离于事业单位会计核算,影响了会计核算的真实性和完整性,使会计监督失去意义,也给转移资金、私设小金库提供了机会。实行基建会计与事业单位会计合并核算,显得尤为必要。最后提出了基建会计与事业单位会计合并核算的构想,取消收付实现制,推行权责发生制;增设相关基建核算制度,提供全面、准确的会计信息;强化国有资产监管,完善固定资产核算制度。
For a long time, infrastructure accounting has been free from the accounting of public institutions, affecting the authenticity and integrity of accounting, so that the accounting supervision of meaningless, but also to the transfer of funds, private small deposit provides the opportunity. The implementation of infrastructure accounting and accounting unit accounting, appears particularly necessary. At last, the conception of accounting consolidation of capital construction and public institution is put forward. The implementation of payment and receipt system is canceled and the system of accrual of liability is introduced. The system of related infrastructure accounting is added to provide comprehensive and accurate accounting information. The state assets supervision and improvement of fixed assets accounting system .