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随着财政预算的逐步公开,社会公众对“决算报告”的公开也充满了期待。本文通过分析当前行政事业单位的账户设置现状和部门决算报表的编制要求来查找二者之间存在的差异,思考借助会计电算化准确编制部门决算报表需要掌握的要领,即:构建三维账户框架,为决算报表取数打下良好基础;灵活使用账户数据信息,是填报部门决算报表的关键;认真核对账户相关数据,使之与决算报表数据的勾稽关系相对应。
With the gradual opening of the budget, the public is also full of expectations about the publication of the Final Accounting Report. This article analyzes the current situation of administrative institutions and the establishment of the accounts of the final accounts statements to find the differences between the two, thinking about the use of computerized accounting departments to accurately prepare the statements required to master the essentials, namely: the construction of three-dimensional account framework , The number of statements for the final account to lay a good foundation; flexible use of account data is the key to completing the department statement of accounts; carefully check the account-related data, so that the final report of the data corresponding to the relationship between the hook.