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行政单位年度决算报表设计的基本原则应遵循“所设计的报表能够真实、准确、完整地反映行政单位一年的财务状况及预算执行情况。”现实工作中,由于财政总预算会计要求行政单位决算报表中不填报债务收入及支出,致使填报的报表无法实现报表的设计原则,造成报表会计信息失真。本文针对这一现象产生的原因进行了分析并提出相关对策。
The basic principles for the annual accounting statement design of the administrative unit shall follow the principle that “the designed statements can truly, accurately and completely reflect the annual financial status and budget implementation of the administrative units.” In reality, due to the requirements of the general financial budget accounting, the administrative unit final accounts The report does not fill in the debt income and expenditure, resulting in the reporting of the report can not achieve the design principles, resulting in accounting information distortion statements. This paper analyzes the causes of this phenomenon and puts forward some countermeasures.