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目前,行政单位的会计核算主要以收付实现制为基础,但随着财政活动范围的扩大和公共财政体制的建立与完善,这种以收付实现制为基础的会计核算方法,已很难适应当前的预算管理模式。因此行政单位有必要将会计核算改为以权责发生制为核算基础,从而全面、真实、完整地反映行政单位的财务收支状况,促进行政单位财务管理的科学实施。本文就实行权责发生制的必要性及可行性做了简要概述。
At present, the accounting of the administrative units is mainly based on the payment-receipt system. However, with the expansion of the scope of the fiscal activities and the establishment and improvement of the public financial system, it has become very difficult to implement such accounting measures based on the actual payment system Adapt to the current budget management model. Therefore, it is necessary for the administrative unit to change the accounting to the accrual basis, so as to fully, truly and completely reflect the financial status of the administrative units and promote the scientific implementation of the financial management of the administrative units. This article gives a brief overview of the necessity and feasibility of the accrual basis.