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本文在梳理事业单位经济业务活动涉及的预算、政府采购、合同、收支、资产、项目管理六方面主要工作内容及其关联关系基础上,提出在总账环境下按照事业单位会计制度规定进行收支、资产和项目核算的同时,利用双分录和多辅助核算手段归集预算、政府采购和合同经济业务信息,使单位内部相互独立的六项经济业务信息间建立联系,为获取面向管理会计迫切需要的财务会计信息创造条件。
Based on the main contents of the six aspects of budget, government procurement, contract, income and expenditure, assets and project management involved in the economic activities of public institutions and their relationship, this paper puts forward that in the general ledger environment, the income and expenditure should be in accordance with the provisions of the accounting system of public institutions. , Asset and project accounting at the same time, the use of double entry and multi-aided accounting means to collect budget, government procurement and contract economic business information, so that the internal unit independent of six business information between the establishment of economic relations, access to management accounting urgently needed Required financial accounting information to create conditions.