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基于国家经济的进一步发展,行政事业单位财务管理机制也趋于完善,若始终沿用原有的收付实现制将难以与社会发展需求相适应。目前,权责发生制的应用备受关注,而将其应用在行政事业单位会计管理工作中,不仅能够全面提高会计信息质量,也使得政府信息管理更加透明。基于此,文章将权责发生制作为研究重点,阐述其在行政事业单位会计制度中的具体应用,希望能够有所帮助。
Based on the further development of the national economy, the financial management mechanism of administrative institutions also tends to be perfected. If the existing payment collection and payment system is always used, it will be difficult to meet the needs of social development. At present, the accrual basis of accruals attracts much attention, and its application in the accounting management of administrative units, not only can improve the quality of accounting information, but also makes government information management more transparent. Based on this, the article will make the accrual of accruals as the research focus, expounding its concrete application in the accounting system of administrative units, hoping it can be helpful.