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随着公路养护管理体制改革的不断深化和事业单位分类改革的逐步推进,公路养护事业单位在从事专业活动及其辅助活动之外开展的经营活动,作为单位业务活动的组成部分,对其管理必将进一步规范和加强,为合理确认经营活动收支,客观、全面的反映公路养护事业单位的财务状况、收入支出情况及结余资金情况,满足管理工作对会计信息的需求,笔者建议对经营活动收支宜采用权责发生制核算,并对具体业务的核算进行了探讨。
With the continuous deepening of the reform of highway maintenance and management system and the gradual promotion of the classification and reform of public institutions, the business activities of highway maintenance institutions that engage in professional activities and auxiliary activities, as part of their business activities, Will further standardize and strengthen, in order to reasonably confirm the revenue and expenditure of business activities, objectively and comprehensively reflect the financial status of highway maintenance institutions, income and expenditure and the balance of funds to meet the management requirements of accounting information, the author suggested that the business activities of income Expenditure should be accrued accrual accounting system, and the specific business accounting were discussed.