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会计决算既是对年度预算执行情况的全面总结和综合反映,又是编制下年度部门单位预算的信息基础,还是研究分析调整有关政策和搞好财政管理的重要依据。决算工作具有综合性强、工作量大、繁杂、涉及面广等特点,这决定了要编制较高质量的会计决算不是在短时间内就能完成的,对于编制单位而言:既要有良好的会计基础工作作为支撑;又要有较为完整的财务核算和管理体系的建立;这就要求会计各个岗位达成共识,相互间给予协助与配合。
Accounting final accounts are not only a comprehensive summary and comprehensive reflection of the implementation of the annual budget, but also the basis for compiling the budget of the departmental units for the next fiscal year, or an important basis for studying and adjusting relevant policies and improving financial management. The final accounts have the characteristics of comprehensiveness, heavy workload, complexity and wide coverage, which determines that the preparation of higher-quality accounting statements can not be completed within a short period of time. For the preparation of units, it is necessary to have both good Accounting basis of work as a support; but also have a more complete financial accounting and management system established; This requires all accounting positions to reach a consensus, mutual assistance and cooperation.