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我国现有的政府会计标准体系形成较晚,目前该体系主要涵盖财政总预算会计、行政单位会计与事业单位会计。在会计核算基础上,行政事业单位一般采用收付实现制,以满足财政预算管理的需要。随着《政府会计准则——基本准则》(以下简称《基本准则》)的实施,行政事业单位的会计制度由收付实现制逐渐向权责发生制转变,在整个实践过程中也证实了权责发生制对行政事业单位的会计核算和管理起到了更加突出的作用。
The current system of government accounting standards in our country is relatively late. At present, the system mainly covers total fiscal budget accounting, administrative unit accounting and public institution accounting. On the basis of accounting, administrative institutions generally adopt payment realization system to meet the needs of budget management. With the implementation of the “Government Accounting Standards - Basic Standards” (hereinafter referred to as the “Basic Principles”), the accounting system of the administrative institutions has gradually changed from a cash receipt and payment system to an accrual-based accounting system, and the entire practice has also confirmed the right of ownership Accusation system has played a more prominent role in the accounting and management of administrative institutions.