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财政存量结转结余资金是我国政府公共财政资金的重要表现形式,其会计核算与会计监督工作的开展水平,对于我国政府公共财政资金管理工作的开展水平具备深刻的影响作用,本文围绕政府部门财政存量资金结转结余的会计处理问题,选取三个具体方面展开了简要论述分析。
The balance of funds carried in the financial stock is an important manifestation of the public finance funds of our government. The development of its accounting and accounting supervision work has a profound impact on the level of government public finance funds management in our country. This paper focuses on the government’s financial The accounting treatment of the carry-over balance of stock funds, selected three specific aspects of a brief discussion of the analysis.