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传统的基建业务流程庞杂,且缺乏统一的基建账套,造成了事业单位财务管理、资产管理的困扰,而新事业单位会计制度的实施很好的改善这一现状。新事业单位会计制度是我国财政体制改革的成果,增强了财务管理的科学性,使事业单位财务管理逐渐走向完善。本文以新事业单位会计制度的实施为研究背景,对基建账如何并入大帐展开了研究,分析了新制度下基建账并入大账的优势,论述了新制度下基建账并入大账的具体操作。
The traditional infrastructural business processes are complex and lack a uniform set of capital A / C systems. This has caused troubles in the financial management and asset management of public institutions, and the implementation of the new institutional accounting system has greatly improved the status quo. The new institutional accounting system is the result of the reform of the financial system in our country, which has strengthened the scientific nature of financial management and gradually improved the financial management of public institutions. In this paper, the new institutional units of the accounting system for the implementation of the research background, how to merge into the large account of infrastructure account opened a study, analysis of the new system under the big account into the big account advantages, discusses the new system, The specific operation.