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2013年12月30日,财政部印发了新修订的《高等学校会计制度》,新制度明确规定了将基建投资业务相关数据定期(至少每月)并入高校财务“大帐”。由于基建会计核算执行的是《国有建设单位会计制度》,很多高校会计人员对基建的业务又不够熟悉,因此基建并帐业务也成为了此次改革的难点。本文通过对国家相关规定中的基建并帐业务的分析,探讨实际操作中的会计处理问题。
On December 30, 2013, the Ministry of Finance issued a new revised “Accounting System for Colleges and Universities”. The new system clearly stipulates that the data related to infrastructure investment business should be regularly (at least monthly) incorporated into the “financial statements” of colleges and universities. Since the implementation of infrastructure accounting is “the accounting system of state-owned construction units,” many university accountants are not yet familiar with the infrastructure business, so infrastructure and accounting services has also become the difficulty of this reform. In this paper, we analyze the accounting treatment in the actual operation by analyzing the capital construction and accounting business in the relevant regulations of our country.