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预算会计采用“收付实现制”,简化了会计核算工作,也符合预算资金运动的规律。如财政总预算会计,为了及时地反映某一报告期内财政收支执行情况,实行“收付实制”,有利于及时落实报告期内财政收支数字,加速了报表的填报。但是“收付实现制”对于差额单位预算会计则难于体现报告期内收益和费用数据的准确性。首先,会计要能够如实地反映经济活动过程及其结果。差额单位预算会计采用“收付实现制”,会计所记录和反映的只能是一定时期内资金流入与流出量的数据。如:某医院12月31日结帐,住院收入累计20万元,其中已收现金及存款18.5万元,特约挂帐应收1.5万元。帐面上所反映的收益只能按18.5万元计列。按照权责发生制的要求,则该年度决算住院收入应是20万元。从上例可以看出,“收付实观制”和“权责发生制”结帐结果,帐面记录
Budget accounting adopts the “receipt and payment realization system”, which simplifies the accounting work and also conforms to the law of budgetary fund movement. For example, the fiscal general budget accounting, in order to promptly reflect the implementation of fiscal revenue and expenditure in a reporting period, the implementation of “receipt and pay”, is conducive to the timely implementation of the financial revenue and expenditure figures during the reporting period, and accelerate the reporting. However, the “receipt and payment realization system” cannot easily reflect the accuracy of revenue and expense data during the reporting period for budgetary unit budget differences. First, accounting must be able to faithfully reflect the course of economic activity and its results. The unit budget accounting for differences adopts the “receipt and payment realization system”, and what the accounting records and reflects can only be the data of capital inflows and outflows over a certain period of time. Such as: a hospital checkout on December 31, hospitalization accumulative total of 200,000 yuan, of which cash and deposits have been collected 185,000 yuan, special loans receivable should be 15,000 yuan. The income reflected on the book can only be calculated at 185,000 yuan. In accordance with the accrual requirement, the hospitalization income for the final year shall be 200,000 yuan. As can be seen from the above example, the results of “Accounting and Receiving Actual Observing System” and “Accountability System” are recorded.