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目前,事业单位经济活动趋于多样化,其应收账款在总资产中占比也越来越大。应收账款的形成主要来源于国有资产的转让、租赁、处置等,以及预借差旅费、工程预付款等。过多的应收账款易形成呆账、坏账,严重影响事业单位财务状况。本文阐述了事业单位应收账款主要表现形式,并针对现存的问题提出了对策建议。
At present, the economic activities of public institutions tend to diversify, and accounts receivable account for a larger and larger share of total assets. The formation of accounts receivable comes mainly from the transfer of state-owned assets, leasing, disposal, as well as pre-travel travel expenses, advances and other projects. Too much accounts receivable tends to form bad debts and bad debts, seriously affecting the financial status of public institutions. This article describes the major forms of account receivables in public institutions, and puts forward countermeasures and suggestions for the existing problems.