论文部分内容阅读
实行财政直接支付,改革以往财政资金主要通过预算单位设立多重账户分散进行拨付的方式。它有利于增强财政资金拨付效率和规范运作程度、资金付收的透明度,解决财政资金截留、挤占、挪用等问题,是我国现行国情结合国际通行做法的必然选择。财政直接支付的会计处理对政府各部门资金管理活动的预测、决策、控制和分析起着至关重要的作用。本文以A市商务局财政直接支付的会计处理为例,阐释和剖析了现行财政直接支付所采用会计处理方法的不足,然后对其引发的问题针对性提出对策和建议。
The implementation of direct financial payments, the reform of the previous fiscal funds mainly through the budget unit set up multiple accounts decentralized disbursement approach. It is conducive to enhancing the efficiency of government budget allocation, standardizing the operation, transparency of payment of funds, and resolving issues such as interception, diversion and misappropriation of financial funds. This is an inevitable choice for our country to combine its current national conditions with international practices. Accounting for direct payment by the government plays a crucial role in the prediction, decision-making, control and analysis of the fund management activities of various government departments. This paper takes the accounting treatment of direct payment by the Bureau of Commerce of A City as an example to explain and analyze the shortcomings of the accounting treatment methods adopted by the current direct fiscal payment, and then puts forward the countermeasures and suggestions on the problems it causes.