对高校编制政府部门会计报表的探讨

发布时间：2018-03-30 13:45

本文选题：高校　切入点：政府部门会计报表　出处：《财会月刊》2017年13期

【摘要】：2015年12月11日财政部印发了《政府部门财务报告编制操作指南(试行)》,为各相关单位将会计报表转换为政府部门会计报表提供了具体编制指导。以高校为例,分析将高校会计报表转换为政府部门会计报表时存在的问题,实例演示通过改进财务软件的模块设置等编制政府部门会计报表的过程,以期与广大高校财务同仁讨论。
[Abstract]:On December 11, 2015, the Ministry of Finance issued the "operational Guide to the compilation of Financial reports of Government departments (on trial)", which provides specific guidance for the relevant units to convert the accounting statements into government accounting statements. This paper analyzes the problems existing in converting the accounting statements of colleges and universities into the accounting statements of government departments, and demonstrates the process of compiling the accounting statements of government departments by improving the module setting of financial software, so as to discuss with the financial colleagues of colleges and universities.
【作者单位】：浙江工业职业技术学院;
【分类号】：F810.6

【相似文献】