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现行会计制度试行已经两年多了,实践证明:这次“制度”的修改颁发,确实总结了我军30多年的会计工作经验,将现金收付记帐法改为资金收付记帐法,改手工操作为微机电算,把资金划分为预算和预算外两部分进行核算,改变了传统的记帐算帐的纯核算会计模式,将核算与管理结合,从而提高了会计在军事经济管理中的地位和作用,完全符合和适用改革开放经济建设时期军队经济建设中的会计核算工作的需要。但是,在实践中也反映了现行会计制度的不足,有些缺陷仍需广大财务人员进一步深入研究,进行必要调整,使现行会计制度更加科学化。本文就此谈点看法,就教于同仁。
The current accounting system has been piloted for more than two years. Facts have proved that the revision of the “system” was issued that really summed up our army’s more than 30 years of accounting work experience and changed the method of cash receipt and payment into the method of payment and receipt of funds, To change the manual operation of microcomputer computing, the funds are divided into budget and extra-budgetary accounting of two parts, changing the traditional billing accounting pure accounting model, the accounting and management combined to improve the accounting in the military economic management In full compliance with and applicable to the accounting work in the army’s economic construction during the period of economic reform and opening up. However, in practice, it also reflects the shortcomings of the existing accounting system. Some deficiencies still require extensive financial personnel to conduct further studies and make the necessary adjustments to make the present accounting system more scientific. This article talk about this point, to teach colleagues.