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本文首先介绍了我国事业单位在进行财务核算时使用的会计核算基础,然后分析了目前采用的收付实现制在收入核算、负债核算、固定资产折旧核算和成本核算方面的劣势,接着介绍了权责发生制的具体内容,分析事业单位在进行成本核算时采用权责发生制的必要性和优势,指出权责发生制在计提固定资产折旧方面的必要性,介绍了权责发生制在事业单位固定资产折旧、收支核算、债权债务核算和净资产核算方面的具体应用,分析了权责发生制在处理固定资产折旧时的方法和优势,指出其能够合理分摊固定资产在各个使用期内的费用,以及客观评定固定资产的市场价值,并论证其能够反映事业单位财力的原因。
This paper first introduces the basis of accounting used in the financial accounting in our country, and then analyzes the weaknesses of the cash basis in the income accounting, liability accounting, depreciation accounting of fixed assets and cost accounting, and then introduces the right The specific content of the accrual system, the necessity and advantages of employing accrual system in the cost accounting, points out the necessity of accrual accrual in the accrual of depreciation of fixed assets, introduces the accrual basis in the cause Unit fixed assets depreciation, income and expenditure accounting, debt and debt accounting and net assets accounting specific application, analysis of the accrual basis in the treatment of fixed assets depreciation methods and advantages, pointed out that it can reasonably share fixed assets in each period of use Of the cost, as well as an objective assessment of the market value of fixed assets, and demonstrate that it can reflect the reasons for the financial institutions.