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于2012年,国家财政部对《事业单位会计制度》进行修订,事业单位的核算基础保持不变,会计的模式也保持不变,在原有的事业单位会计核算之中加入了基本建设投资一项,基建会计的核算模式仍旧保持不变,在双重制度之下可以有效的打击弄虚作假的违法犯罪行为。消防部队的会计核算工作较为特殊,应该研讨出专门针对消防部队的核算方案。
In 2012, the Ministry of Finance revised the “Accounting System of Public Institutions”, the accounting basis of public institutions remained unchanged and the accounting model remained unchanged. Capital construction investment was added to the existing public accounts , The accounting mode of infrastructure accounting still remains unchanged under the dual system can effectively combat fraud and deception of criminal activities. The fire department’s accounting work is rather special and a special accounting solution for the fire department should be developed.