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由于政府采购在我国尚属新生事物,在会计核算中并没有统一的制度规范,其核算是以行政事业单位为主体,参照自行采购的核算方法来处理的。这种账务处理方法有以下缺点:1、账户记录的内容与实际业务并不相符,处理方法不符合会计核算的基本原则。2、将政府采购与单位自行采购混为一体,无法分别反映政府采购支出和单位自行采购支出的实际情况,不利于对政府采购和单位自行采购的监督和管理。3、账务
Since government procurement is still a new-born thing in our country, there is no uniform system norms in accounting. The accounting is based on the administrative institution as the main body and refers to the self-procured accounting method. This accounting treatment methods have the following disadvantages: 1, the contents of the account records does not match with the actual business, the treatment does not meet the basic principles of accounting. 2, the government procurement and unit self-procurement mix, can not separately reflect the actual situation of government procurement expenditures and units of their own procurement costs, is not conducive to the government procurement and the unit’s own procurement supervision and management. 3, accounting