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为了适应财政改革和事业单位财务管理的需要,进一步规范事业单位的会计核算,加强事业单位财务管理,财政部于2012年2月制定了《事业单位财务规则》,自2012年4月1日起执行。同年12月,财政部又印发了《事业单位会计准则》和《事业单位会计制度》,自2013年1月1日起执行。各省公路局、地(市)公路分局、县(区)公路管理段严格按照新《事业单位会计制度》的有关规定,对公路养护管理中发生的经济业务进行会计核算,但现状是国省干线公路管养单位的会计核算仍然执行《公路养护会计制度》。本文根据新制度的有关规定,结合公路养护行业的特点,对部分会计业务的核算提几点粗浅的看法和建议。
In order to meet the need of financial reform and public institution’s financial management, further standardize the accounting of public institutions and strengthen the financial management of public institutions, the Ministry of Finance formulated the “Financial Rules of Public Institutions” in February 2012, starting from April 1, 2012 carried out. In the same year in December, the Ministry of Finance also issued “Accounting Standards for Institutions” and “Institutional Accounting System”, which will be implemented from January 1, 2013. The provincial highway bureau, prefectural (city) highway branch and county (district) highway management section strictly follow the new “Institutional Accounting System” and carry out the accounting of the economic business occurred in the highway maintenance and management, but the status quo is the national trunk line Highway custody unit’s accounting still implement the “highway maintenance accounting system.” Based on the relevant provisions of the new system, combined with the characteristics of the road maintenance industry, this paper gives some superficial opinions and suggestions on the accounting of some accounting businesses.