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为了严格规范事业单位的资金预算,提高其资金的使用效益,需要对事业单位的基建资金进行核算。针对我国事业单位基建资金核算的现状,研究资金预算、收支分类和财务决算等对基建资金核算造成的影响,提出完善事业单位基建资金核算的有效措施。
In order to strictly regulate the capital budget of institutions and improve the efficiency of the use of funds, it is necessary to account for the capital funds of the institutions. In view of the status quo of capital construction funds of public institutions in our country, this paper studies the impact of capital budget, revenue and expenditure classification and financial accounts on capital construction capital accounting, and puts forward effective measures to improve the capital construction funds of public institutions.