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党的十八届三中全会对“建立权责发生制政府综合财务报告”提出了要求,事业单位财务报告作为我国政府综合财务报告的组成部分,理应按照2017年1月1日实施的《政府会计准则——基本准则》(以下简称新准则)进行财务报告的编制与分析,充分反映单位预算收支余和资产财务状况等信息。本文通过分析新准则下事业单位财务报告编制的相关要求,对决算报告和财务报告两类报告进行了编制内容的设计和编制流程的构建,对财务报告的分析进行了探讨,达到充分使用财务报告的目的,以期为事业单位按新准则编制与分析财务报告提供一定的借鉴,为编制政府综合财务报告奠定基础,为单位、主管部门和财政部门提高管理水平提供最为直接的依据。
The Third Plenary Session of the 18th CPC Central Committee put forward requirements on the “comprehensive accreditation of the government to establish an accrual-based accounting system,” and the public institution’s financial reporting, as an integral part of the government’s comprehensive financial report, should be implemented in accordance with January 1, 2017 The “Government Accounting Standards - Basic Standards” (hereinafter referred to as the “new standards”) for the preparation and analysis of financial reports fully reflect the unit budget receipts and expenditures and the financial status of assets and other information. This article analyzes the new guidelines under the relevant requirements of the preparation of financial reports, the two types of reports on the final report and financial reports were prepared content design and preparation of the process of building the structure of the analysis of financial reports were discussed to achieve full use of financial reports With the purpose of providing some reference for the institution to prepare and analyze the financial report according to the new guidelines and lay the foundation for compiling the government comprehensive financial report and provide the most direct basis for the unit, competent department and the financial department to improve the management level.