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《中央级事业单位国有资产处置管理暂行办法》(财教[2008]495号)已于2009年1月1日执行(以下简称暂行办法),此办法要求国有资产处置的账务处理按照现行事业单位财务和会计制度的有关规定执行,但目前制度中没有规范国有资产处置收入上缴国库,实行“收支两条线”管理的财务核算。在此暂不讨论《暂行办法》对处置收入管理的合理性问题,仅对《暂行办法》的规定就如何实现财务核算进行探讨。一、《暂行办法》对国有资产处置收入管理的规定
The Interim Measures for the Management of Disposal of State-owned Assets of Central-level Institutions (Caijian [2008] No. 495) was implemented on January 1, 2009 (hereinafter referred to as the “Interim Measures”), which requires that the accounting treatment of disposal of state- Unit financial and accounting systems, but the current system does not regulate the disposal of state-owned assets disposal of treasury income, the implementation of “two lines” management of financial accounting. At this moment, we will not discuss the issue of the rationality of the “Interim Measures” on the management of revenue. We will only discuss how to implement financial accounting in accordance with the provisions of the “Interim Measures.” First, the “Interim Measures” on the disposal of state-owned assets revenue management requirements