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现阶段,我国财政改革不断深入,财政专项资金的管理及使用日益步入规范化轨道,但财政专项资金的会计核算依然存在一些不足。基于此,本文分析了财政专项资金的会计核算现状,并提出了几点改进对策,以期为相关会计人员提供借鉴和参考。
At this stage, the financial reform in our country continues to deepen, and the management and use of special funds for finance has increasingly stepped into the orbit of standardization. However, there are still some deficiencies in the accounting of special funds for finance. Based on this, this paper analyzes the status quo of accounting for financial special funds, and puts forward some countermeasures for improvement so as to provide reference and reference for relevant accountants.