论文部分内容阅读
会计核算是对核算主体经济活动的会计反映过程,是企事业单位重要的经济管理活动。而国库集中支付制度是在预算管理要求的基础上,对资金活动进行的约束性管理。那么,在国库集中支付制度下的高校会计核算活动,既要遵守国库集中支付制度的预算约束,还要准确对高校的经济活动进行记录。对于高校的会计活动来说,增加了不小的难度,需要财务人员认真分析国库集中支付规则对会计核算的影响要求,并制定相应的对策方案。
Accounting is the main accounting activity of accounting accounting process, is an important economic management activities of enterprises and institutions. The treasury centralized payment system is based on the budget management requirements, the capital activities of the binding management. Then, under the treasury centralized payment system, college accounting activities should not only comply with the budget constraint of treasury centralized payment system, but also record the economic activities of colleges and universities accurately. For the accounting activities of colleges and universities, it is not difficult to increase the number of financial professionals need to carefully analyze the Treasury centralized payment rules on the impact of accounting requirements and to develop appropriate countermeasures.