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目前我国陵墓单位的会计核算制度主要是收付实现制,但是收付实现制为基础的会计核算体系无法完全披露所需要的会计信息,随着社会主义市场经济的发展,对于陵墓核算提出了更高的要求。本文针对权责发生制的特点以及陵墓单位自身实际,就权责发生制在陵墓核算中的运用进行了论述,希望能为陵墓单位的长远发展建言献策。
At present, the accounting system of the mausoleum units in our country is mainly the payment-receipt system, but the accounting system based on the receipt and payment system can not completely disclose the accounting information needed. With the development of the socialist market economy, High demand. In this paper, according to the characteristics of accrual basis and the actual situation of the mausoleum unit, this paper discusses the application of the accrual basis in the accounting of the mausoleum in the hope of offering suggestions for the long-term development of the mausoleum unit.