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艺术表演团体(以下简称“剧团”),在财务上是实行差额预算管理的文化事业单位。会计核算的对象是预算资金和经营资金的收支。过去没有统一的财务管理和会计制度,会计核算基本上执行的是单位预算会计制度,并套用其他行业的核算方法,缺乏剧团核算的特点,既不利于微观上搞活经济,又不便于宏观上指导和管理。为此,1986年8月,文化部、财政部联合颁发了《艺术表演团体财务管理暂行办法》,在此基础上,同年10月,两部又联合颁发了《艺术表演团体会计制度》,为适应剧团体制改革,加强剧团的会计基础工作,统一核算办法,搞好经济核算,提高经营管理水平创造了条件。
Art performance groups (hereinafter referred to as “theater ”), the financial implementation of the balance of budget management of cultural institutions. The object of accounting is the budget funds and operating funds income and expenditure. In the past, there was no unified system of financial management and accounting. Accounting basically implemented the unit budget accounting system and applied the accounting methods of other industries. The lack of the characteristics of the auditorium was not conducive to microscopically enlivening the economy and not macroscopically guiding And management. To this end, in August 1986, the Ministry of Culture and the Ministry of Finance jointly issued the Interim Measures on Financial Management of Performing Arts Groups. On this basis, in October of the same year, the two departments jointly issued the Accounting System for Performing Arts Groups Adapt to the reform of the troupe system, to strengthen the accounting foundation of the troupe, unified accounting methods, improve economic accounting, improve management level to create the conditions.