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当前事业单位会计工作存在的问题是:1、考核指标不够明确:事业单位经济效果的考核主要是以预算执行情况为依据.由于预算的制订与事业计划不完全一致,事业计划在执行中因主客观原因而进行调整,但核定的预算一般是不会变动的.所以,到年终决算,从财务支出上看,预算执行是好的,这并不等于事业计划的完成也好,更不能说明每一事业项目完成程度的好坏.事实上预算的编制与执行不能从经济上反映事业成果及其计划的完成情况,二者口径不一致,因此用预算执行情况来考核事业单位的经济效果显然是不够全面的.2、会计核算不够全面:现行的行政事业单位会计制度、会计科目、会计报表等,作为国家预算的组成部分,为国家预算提供和汇总有关核算资料.
The current problems in the accounting work of public institutions are: 1. The assessment indicators are not clear: The evaluation of the economic effects of institutions is mainly based on the implementation of the budget. Since the formulation of the budget is inconsistent with the business plan, the business plan is due to the implementation of the main Objective reasons for adjustment, but the approved budget will generally not change. Therefore, to the end of the year final accounts, from the financial expenditure point of view, the implementation of the budget is good, this does not mean that the business plan is completed, but can not explain each The degree of completion of a business project is good or bad. In fact, the preparation and implementation of the budget cannot reflect economically the accomplishment of the business results and their plans. The calibers of the two are inconsistent. Therefore, it is obviously not enough to use the budget implementation to assess the economic effects of the institutions. Comprehensive .2, accounting is not comprehensive enough: the current administrative institutions accounting system, accounting subjects, accounting statements, etc., as part of the state budget, provide and summarize the relevant accounting data for the state budget.