《政府采购资金财政直接拨付核算暂行办法》没有具体规范分期付款采购业务的核算,这就导致实际工作中出现了各种不规范的核算行为,严重影响了会计信息的编报质量,因此必须从会计核算制度上对其加以补充与完善。一、先收到采购资产后分期付款的业务1.收到采购资产时的核算。为避 The “Interim Measures for Direct Appropriation of Funds by Government Procurement Funds” did not specifically regulate the accounting of installment purchase business, which led to various non-standard accounting practices in actual work which seriously affected the quality of compilation of accounting information. Therefore, Accounting system to supplement and improve it. First, the receipt of the purchase of assets after the first installment of the business 1. Procurement of assets received when the accounting. To avoid