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财政部2013年发布执行的新《事业单位会计制度》,要求事业单位对于基建投资,在按照基建会计核算规定单独建账、单独核算的同时,将基建账套的相关数据至少按月并入事业单位会计“大账”。这对提高事业单位会计信息的及时性和完整性,全面完整披露事业单位的资产负债状况,防范和降低财务风险,有着重要的监督作用。《事业单位会计制度》将基建账套中相关科目的发生额按月并入大账的具体账务处理未作明确列示,只要
The Ministry of Finance issued in 2013 the implementation of the new “Institutional Accounting System”, requiring institutions for infrastructure investment, in accordance with the provisions of the infrastructure accounting separate accounting, separate accounting, at the same time, the relevant information of the capital construction A / C at least monthly merged into the business Unit accounting “big account ”. This is to improve the timeliness and completeness of the accounting information of public institutions, a comprehensive and complete disclosure of the institution’s assets and liabilities, prevent and reduce financial risks, has an important supervisory role. The “Accounting System of Public Institutions” has not explicitly stated the specific accounting treatment of incorporating the amount of relevant subjects in the A / C A / C sets into the major accounts on a monthly basis