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测绘事业单位作为事业单位中专业性较强的专业职能事业单位,其会计核算业务有一般事业单位的共性,更有其专业特性,所选择的会计核算基础对本行业的财务管理、生产发展有很明显的影响。测绘事业单位在逐步实施项目管理后,收付实现制的局限性使测绘事业单位的会计核算出现了许多矛盾和困难。因此,本文通过对测绘事业单位项目管理中应用权责发生制的一些探索,希望能对解决目前事业单位会计核算中的矛盾做出一点贡献,同时希望能对我国的政府会计改革研究提供部分参考。
Surveying and Mapping Institutions as professional institutions in the more specialized professional institutions, the accounting business common institutions have more common professional characteristics, the basis of the selected accounting for the industry’s financial management, production and development are very Obvious impact. Surveying and mapping institutions in the progressive implementation of project management, payment and receipt system to achieve the limitations of the accounting surveys and surveys, there have been many contradictions and difficulties. Therefore, this article makes some contributions to the application of accrual basis in the project management of surveying and mapping institutions, hoping to make some contribution to solving the contradictions in the accounting of the current public institutions, and at the same time hopes to provide some reference for the research on government accounting reform in our country .