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按照现行《事业单位会计准则》和《事业单位会计制度》规定,事业单位会计核算实行收付实现制。但是,随着经济的快速发展,事业单位的管理模式发生了很大的变化,资金收支渠道和会计核算也日趋多元化,事业单位的财务风险也将不断加大。收付实现制会计已经不能全面客观地反映事业单位的财务状况和业务收支活动。实行权责发生制能够真实反映事业单位的资产情况和财务运行状况,有利于事业单位了解其拥有的各种经济资源,有利于事业单位对这些经济资源的状况和使用效果做出正确评价,从而实现财务管理的合理化和资金效益的最大化。本文在介绍权责发生制概念的基础上探讨了事业单位收付实现制的缺陷,提出了事业单位实行权责发生制的必要性。
In accordance with the current “Accounting Standards for Business Units” and “Accounting System for Public Institutions”, public institutions in charge of accounting shall implement the cash collection and payment system. However, with the rapid economic development, the management mode of public institutions has undergone great changes. The channel for revenue and expenditure and the accounting for funds have also become increasingly diversified, and the financial risks of institutions will also continue to increase. Pay-as-you-go accounting can no longer completely and objectively reflect the financial status of institutions and business revenue and expenditure activities. The implementation of accruals system can truly reflect the assets of institutions and financial operating conditions, is conducive to public institutions to understand its various economic resources, is conducive to public institutions on the status of these economic resources and the use of the right to make a correct assessment of To achieve the rationalization of financial management and the maximization of financial efficiency. Based on the introduction of the concept of accrual basis, this paper discusses the shortcomings of the payment system in public institutions, and puts forward the necessity of institution accrual system.