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随着2007年政府收支分配制度改革政策的出台,对政府会计支出由原来的三大类变为现在的十三类,原行政事业单位所使用的会计科目体系就必须进行调整,包括收入支出类会计科目都必须重新修改,而不能再使用原来的会计科目体系。因此,许多行政事业单位都涉及到在2007年初重新确定新的会计科目体系的问题。本文拟从病毒防护、精确周密的预算、账套的建立、年初会计科目的确定、各项经费指标与部门和项目的勾稽关系,年初各账户余额的装入,预算的装入、其他初始资料的录入等对年初建账问题进行探讨,以便行政事业单位在政府预算收支科目下顺利建账,及时进行新一年的会计处理。
With the promulgation of the government revenue and expenditure distribution reform policy in 2007, the government accounting expenditure has changed from the original three major categories to the current thirteen categories. The accounting system used by the former administrative institutions must be adjusted, including income and expenditure Class accounts must be revised, but can not use the original accounting system. As a result, many administrations involved issues of redefining the new accounting system in early 2007. This article from the virus protection, accurate and precise budget, the establishment of a set of books, the beginning of the year to determine the accounting subjects, the funding targets and departments and projects of the hook between the beginning of the balance of each account into the budget, loading, other initial data Such as the beginning of the establishment of the account to discuss issues so that the administrative institutions in the government budget receipts and expenditures under the account successfully built in a timely manner the new year’s accounting.