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现行《事业单位会计制度》(以下简称《制度》)收入类中共有7个会计科目。但新制度对这些收入核算科目规定得不够具体,划分不够明确。 1、关于“财政补助收入”科目与“拨入专款”的划分。《制度》规定:“财政补助收入”科目核算事业单位按照核定的预算和经费领拨关系收到的由财政部门或上级单位拨入的各类事业经费。财政补助收入是财政部门拨入的财政性资金,属预算内资金,包括正常经费和专项资金。“拨入专款”科目核算事业单位收到财政部门、上级单位或其他单位拨入的有指定用途并需要单独报帐的专项资金。拨入专款来自财政部门、上级单位
The current “public institution accounting system” (hereinafter referred to as “system”) income class has a total of seven accounting subjects. However, the new system is not specific enough for these income accounting subjects and the classification is not clear enough. 1, on the “financial assistance income” subject and “allocated funds” of the division. The “System” stipulates that: “Financial Subsidy Income” subjects accounting institutions in accordance with the approved budget and funding received by the relationship between the receipt received by the financial sector or higher-level units of various types of business funding. The financial subsidy income is the financial funds transferred by the financial department, which is the budgetary funds, including the normal funds and special funds. The account-receiving PSU account-receiving PSU receives the earmarked special funds allocated by the financial department, higher-level units or other units and required to be reported separately. Special funds from the financial sector, higher units