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依据现行的行政事业单位的会计制度和财务管理制度有关规定,行政事业的事业财务和基建财务的会计和财务管理是分离的,即在一个会计主体下,存在两套独立财务会计核算体系,在实施过程中不合理的地方逐渐显现。同时,基建财务管理规定基建工程资金单独开设银行账户、单独核算等,不符合财务制度中的“收支统管”的大原则。本文就新行政事业单位会计制度下基建财务纳入“大财务”的合理性进行了初步分析。
According to the current administrative institutions of the accounting system and the relevant provisions of the financial management system, the administrative and operational financial and infrastructure finance accounting and financial management are separated, that is, in an accounting body, there are two independent financial accounting system, in the The unreasonable place in the process of implementation is gradually emerging. In the meantime, infrastructure finance management stipulates that capital of infrastructure projects should be opened separately with bank accounts and separate accounting, which do not accord with the major principle of “revenue and expenditure management” in the financial system. This article has carried on the preliminary analysis to the rationality that the capital construction finance incorporates the “big finance” under the accounting system of the new administrative institution.