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长期以来,基建会计与行政事业单位会计的核算工作采用一种分立核算模式,以至于在核算工作中出现了“一家单位,两个核算主体,两套执行制度,两套编制报表”的工作局面,这种局面的形成严重阻碍了财务监督工作的开展,问题的根源便在于基建会计与行政事业单位会计分立核算模式。如何推进基建会计与行政事业单位会计合并,以便于开展财务监督工作已经成为社会关注的与财务部门关注的焦点。本文着重分析了基建会计与行政事业单位会计合并的必要性、存在的问题,并对合并工作的开展探讨了几点建议。
For a long time, the accounting work of capital construction and administration units adopted a separate accounting mode, so that “one unit, two accounting subjects, two execution systems and two sets of statements” appeared in the accounting work. Work situation, the formation of such a situation seriously hindered the development of financial supervision, the root cause of the problem lies in the infrastructure accounting and administrative accounting accounting model. How to promote the accounting merger between infrastructure accounting and administrative units so as to facilitate financial supervision has become the focus of attention of the society and the finance department. This article emphatically analyzes the necessity and existing problems of the accounting merger between capital construction and administration, and discusses some suggestions on how to carry out the merger.