论文部分内容阅读
按照我国现行会计制度的规定,我国事业单位会计属于预算会计的范畴。随着事业单位改革的开展,基于收付实现制的现行会计体系不能提供全面、完整的单位综合财务信息,适当引入权责发生制成为一种必然选择。在分析现行事业单位会计核算局限性的基础上,文章从预算、日常核算、财务报告三个方面对事业单位引入权责发生制进行了探讨。
In accordance with the provisions of the current accounting system in our country, the accounting of public institutions in our country falls into the category of budget accounting. With the reform of public institutions, the current accounting system based on cash receipts and payments can not provide comprehensive and complete comprehensive financial information of units, and the appropriate introduction of accruals system becomes an inevitable choice. On the basis of analyzing the limitation of the accounting of the current public institution, this article discusses the introduction of the accrual basis of the public institution from the aspects of budget, daily accounting and financial report.