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往来挂账是指事业单位在开展经济业务活动中形成的各种应收,应付款项,既有单位内部形成,也有外部经济业务往来形成。事业单位来往账款由各种性质的账款共同组成,往往表现为债权和债务,如应收账款,应付账款,预收账款,其他应付款,其他应收款等,其组成内容繁多。所以,事业单位来往长期挂账管理是事业单位财务管理的一项重要内容,其管理效果将直接影响到单位会计信息质量。但是,由于事业单位对往来挂账疏于管理,经过多年的积累,造成往来款项不断增加,对事业单位的财产造成严重危害。因此,有必要研究事业单位往来长期挂账存在的问题,并提出相应的解决措施。
Past and future accounts refers to the institutions in carrying out economic activities in the formation of a variety of accounts receivable, payables, the existing internal unit formation, but also the formation of external economic business contacts. From the accounts of institutions of various nature accounts of the accounts of the common composition, often manifested as claims and debts, such as accounts receivable, accounts payable, advances received, other payables, other receivables, the composition of a wide range . Therefore, the long-term accounts receivable management institution is an important part of the financial management of institutions, and its management effect will directly affect the quality of accounting information. However, as institutions have neglected to manage their accounts from past and present, the accumulation of contacts between them has increased over the years, causing serious damage to the properties of public institutions. Therefore, it is necessary to study the problems existing in the long-term suspension of accounts between institutions and to put forward corresponding solutions.