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政府收支分类改革后,行政单位“分期付款”采购业务发生了新的变化。文章分析了行政单位“分期付款”采购业务存在的不规范核算方法,阐述了行政单位“分期付款”采购业务要解决的三个问题及其对策,最后提出了行政单位“分期付款”采购业务核算的操作方法。
After the reform of the government revenue and expenditure category, the administrative unit “installment” procurement business has undergone a new change. This article analyzes the irregular accounting method of the “installment payment” procurement business of the administrative unit, expounds the three problems to be solved by the administrative unit “installment payment” procurement business and its countermeasures, and finally puts forward the administrative unit “installment payment” procurement business accounting The method of operation.