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改革开放以后,我国各项事业已蓬勃发展近三十年。近几年,各事业单位为谋求长远发展,越来越注重业务质量和业务水平的提高,这需要大量资金做后盾。在事业规模一定的情况下,财政拨款和事业收入没有明显的增加。这就要求事业单位增收节支,挖掘潜力。管理好应收及暂付款,最大限度地发挥已有资金的使用效果,就是一个重要的措施。笔者结合《事业单位会计制度》和实践经验,就事业单位应收及暂付款的成因及管理措施谈一谈拙见。
After the reform and opening up, all our undertakings have thrived for nearly 30 years. In recent years, in order to seek long-term development, all business units pay more and more attention to the improvement of business quality and business standards, which requires a lot of money to do backing. In the case of a certain scale of business, no significant increase in financial allocations and business income. This requires institutions to increase revenue and reduce expenditure, tap potential. It is an important measure to properly manage receivables and temporary payments so as to maximize the effect of using existing funds. The author combined “the accounting system for public institutions” and practical experience, to explain the causes of receivables and temporary payment of institutions and management measures to talk about a humble opinion.