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作为事业单位管理中的基础性工作,预算会计在促进事业单位管理方法更加科学和现代化中起着十分重要的作用。本文是基于2013年1月1日起执行的《事业单位会计制度》进行讨论,就新时代背景下事业单位中预算会计制度现阶段存在的现行预算会计制度与国库集中收付制度和政府采购制度在固定资产购置的后续处理上存在一定矛盾、未考虑固定资产残值率、报表系统不够完善等问题进行了分析,并且就此提出预算会计制度相应的解决方案策略,提高决策有效性,希望能抛砖引玉,为关注这一领域的人士提供参考。
As a basic work in public institution management, budget accounting plays a very important role in promoting more scientific and modern management of PSUs. This article is based on the “January 1, 2013 implementation of the” accounting system of public institutions to discuss, on the background of the new era of budget accounting system currently exists in the current budget accounting system and the Treasury centralized payment system and government procurement system There are some contradictions in the follow-up of the purchase of fixed assets, the residual value of fixed assets is not considered, and the reporting system is not perfect enough. In addition, the solutions and strategies of the budget accounting system are put forward to improve the effectiveness of the decision-making. , For the attention of people in this area provide a reference.