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时代在发展变迁,政府也出台了很多会计相关的政策,在财政国库集中收付制度实施后,事业单位的财务管理工作也发生了很大的改变,原来财务管理工作中的资金缴拨和会计核算方法也因为相关制度的实施发生了改变。本文将在财政部所颁布的会计核算制度的基础上,对我国事业单位资金缴拨及其会计核算方法进行研究。
The times are developing and changing. The government has also promulgated many accounting-related policies. After the central treasury receipt and payment system was implemented, the financial management of the institutions also changed a lot. The original financial management and payment of funds and accounting Accounting methods also because of the implementation of the relevant system has changed. This article will be based on the accounting system promulgated by the Ministry of Finance, the research on the payment of funds and the accounting methods of the institutions in our country.