论文部分内容阅读
笔者发现,一些地方对所属行政事业单位的资金、会计核算业务实行了“零户统管”或集中核算办法后,只设置了一套总账和明细账,将各单位作为二级、三级明细科目进行核算,而没有分单位单独建账核算。笔者认为这种做法不妥,一是改变了会计核算的主体。实行会计统管或集中核算,其会计核算的主体、资金所有权、财务自主权仍属原单位,应保证原单位会计核算的独立完整。二是违背了《会计法》关于会计资料保密和会计档案管理的有关
The author found that in some places, only one set of general ledger and subsidiary ledgers was set up for the funds and accounting business of the administrative institutions under their control. After the “zero household management” or the centralized accounting method was implemented, the units as the second and third level Detailed subjects for accounting, but not separate sub-units account construction. I think this is wrong, one is the main change in accounting. The implementation of accounting control or centralized accounting, the main accounting, capital ownership, financial autonomy is still the original unit, should ensure that the original unit of independent accounting integrity. Second, contrary to the “Accounting Law” on the accounting information security and accounting records management