政府会计双核算模式构建探析

发布时间：2018-04-11 09:20

本文选题：双会计 + 政府会计　；参考：《财会通讯》2017年16期

【摘要】：政府会计准则的核算思路可以通过两个关键账户来观察,一个是"资产基金"账户、一个是新设的"待偿债净资产"。这两个净资产账户的完善与新设在一定基础上构建了预算会计与财务会计的双核算体系。本文以《政府会计准则》为基础,通过单位为例(暂不考虑事业单位)对这两个关键账户进行分析,以实现对政府会计双核算模式的理解,为实务工作提供一定的借鉴。
[Abstract]:The accounting thinking of government accounting standards can be observed through two key accounts, one is the "asset fund" account, and the other is the newly established "net assets to be repaid".The improvement and establishment of these two net assets accounts have established the double accounting system of budget accounting and financial accounting on a certain basis.Based on the Accounting Standards of the Government, this paper analyzes the two key accounts through the example of the unit (not considering the institution), in order to realize the understanding of the double accounting model of the government accounting, and provide some reference for the practical work.
【作者单位】：河南经贸职业学院;
【分类号】：F275;F810.6

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