论文部分内容阅读
新时期下,随着我国经济与社会的持续发展,财政专项资金的数量也不断增加,政府对其管理的重视程度也不断提高,我国政府也出台了相关文件,规范对专项资金的使用以及管理,但是其在账务处理、计量以及会计确认中,与会计准则有一定的冲突。在此背景下,本文主要针对财政专项资金使用管理办法与会计准则的冲突进行分析,并且提出相关应对办法,希望给予我国相关行业以参考和借鉴。
In the new era, with the sustained economic and social development in our country, the amount of special funds for finance has also been on the increase. The government has also attached greater importance to its management. Our government has also promulgated relevant documents to standardize the use and management of special funds , But it has some conflicts with the accounting standards in accounting treatment, measurement and accounting confirmation. Against this background, this article mainly analyzes the conflict between the management methods of special funds for finance and the accounting standards, and puts forward the corresponding countermeasures, hoping to give reference to the related industries in our country.