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长期以来,我国行政单位都是以收付实现制作为会计基础,若有经营性业务则以权责发生制为会计基础。随着社会经济的发展及财政管理体制改革的进一步深入,行政单位实行收付实现制原则越来越显示出其局限性,权责发生制原则越来越被认可与应用,但权责发生制在我国行政单位会计中的运用目前仍然处于探索阶段,其运用策略还需精心规划,文章旨在为行政单位几项重要的经济业务提出几点应用建议。
For a long time, all the administrative units in our country take accounting as the basis of payment production, and if the operating business is based on the accrual basis of accounting. With the development of society and economy and the further reform of the financial management system, the principle of the receipt and payment of administrative units has shown its limitations more and more. The accrual principle has become more and more recognized and applied. However, At present, the application of accounting in administrative units in our country is still in the exploratory stage. Its tactics need to be carefully planned. The article aims to put forward some application suggestions for several important economic businesses of the administrative units.