论事业单位国库集中收付制度改革——以湖北省为例

发布时间：2018-03-19 04:01

本文选题：上级补助收入　切入点：单位会计人员　出处：《财会通讯》2013年34期 　论文类型：期刊论文

【摘要】：正修订后的《事业单位会计制度》,已于2013年1月1日起正式实施,如何准确、及时地进行会计核算,真实反馈会计信息,是广大财务会计人员的职责所在。目前有些预算单位会计人员反映记账时收入分类难确认的问题。造成这一现象的原因有三:一是事业单位收入多而杂,既有从财政拨款的财政补助收入、事业收入、上级补助收入,又有附属单位上缴收入、经营收入、其他收入。同时会计科目明细分类细化,核算要求更高,如"事业收入""、上级补助收入"科目里
[Abstract]:The newly revised Accounting system for institutions has been formally implemented since January 1st 2013. How to accurately and timely carry out accounting and truly feedback accounting information, It is the responsibility of the vast number of financial accounting personnel. At present, some accounting personnel of budget units reflect the problem that the classification of income is difficult to confirm when recording accounts. There are three reasons for this phenomenon: first, the public institutions have a lot of revenue and miscellaneous, Both the financial subsidy income, the enterprise income and the superior subsidy income from the financial allocation, as well as the income handed over by the subsidiary units, the operating income, and other income. At the same time, the accounting subjects are detailed and classified, and the accounting requirements are even higher. For example, "Business income", "Superior subsidy income"
【作者单位】：湖北省京山县财政局;
【分类号】：F810.6

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