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第五讲经费支出(上) 经费支出,是指单位在执行预算过程中实际消耗的资金和材料,它是以取得合法报销凭证、体现事业效果的实际支出数字为准的. 单位的经费支出数,是会计的主要核算对象,是考核预算支出执行情况的依据,也是财政部门或上级主管部门核销预算拨款的依据. 第一节经费支出的基本内容经费支出的基本内容,有按支出用途分类和按开支对象分类两种分类方法.这两种分类方法都需要.前者是为了核算、反映和监督单位预算支出情况的需要;后者是为了考核单位预算的定员、定额和事业效果的需要. 按支出用途分类,也就是按国家预算科目的“目”级科目进行分类.具体内容不需多述,这里只补充一点:事业单位进行工资改革实行结构工资制以后,基础工资、职务工资(工人为岗位工资)、工龄津贴列在工资目;奖励工资、教龄补贴、护士工龄津贴列在补助工资目.
Lecture 5 Expenditure on Expenditure (I) Expenditure on expenditure refers to the actual funds and materials consumed by the unit during the execution of the budget, which is based on the actual expenses incurred in obtaining the legal reimbursement voucher and reflecting the effect of the project. , Is the main accounting object of accounting is the basis for the assessment of the implementation of the budget expenditure, but also the basis for the verification of the budget appropriation by the financial department or the higher competent department.First section The basic contents of the expenditure Expenditure, the basic content of expenditure by object And the taxonomic classification of the two taxonomies.These two taxonomies are needed.The former is to account, reflect and supervise the unit budgetary expenditure needs; the latter is to assess the unit of the budget of the staff, quota and the effect of business needs. According to the purpose of expenditure, that is, classified according to the “head” subjects of the national budget subject, the specific content need not be described in more detail here, and only one point is added here: basic salary and post salary For the post salary), the length of service allowance listed in the wage list; reward wages, teaching subsidies, nurse age allowance listed in Help pay head.