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随着我国事业单位改革的发展,事业单位将逐步完成“全额——差额——自收自支”的三级过渡,最终成为“自主经营、自负盈亏、自我约束、自我发展”的经济实体。借鉴企业会计核算的经验和作法,结合单位会计工作的实际。笔者认为:从现在起,单位应增设损益表(年报),以便更好地发挥会计参与预测和决策的职能作用,并完善单位会计报表体系。一、事业单位损益表的结构和编制基础事业单位损益表拟采用单步式(所有收入、支出分别加计,一次计算盈亏),分盈亏计算和补充资料两部分。盈亏按“收入的权利和支出的责任是否发生”为
With the development of the reform of our institutions, the institutions will gradually complete the three-level transition of “full amount-difference-income from self-support” and will eventually become “independent, self-financing, self-restraint and self-development ”The economic entity. Learn from the experience and practices of corporate accounting, combined with the actual accounting work unit. The author thinks: From now on, the unit should add a profit and loss statement (annual report) in order to give full play to the accounting function of participation in forecasting and decision-making, and perfecting the unit accounting report system. First, the structure and basis for the preparation and preparation of the income statement of the public institution The profit and loss statement of the basic public institution is intended to be used in one step (all income and expenditure are added up and the profit and loss are calculated at one time). The profit and loss calculation and supplementary information are two parts. P & L press “The right to the income and the responsibility of the expenditure occurred ” for