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我国政府机关和事业单位的会计模式一直以收付实现制为基础作为预算会计的核算模式,但重新审视我国的预算会计确认的基础并加以完善,更能完整准确反映机关事业单位资产状况和财务成果。
The accounting model of government agencies and public institutions in our country has always been based on cash receipts and payments as the accounting mode of budget accounting. However, it reexamined the basis of our country’s budget accounting and confirmed that it can more completely and accurately reflect the asset status and financial Results.