摘要
随着我国经济的不断发展,行政事业单位会计制度改革在逐步完善,农业科研事业单位财务核算已由国家财政"统收统支"向收支方式多样化发展。为提高农业科研事业单位财务管理水平,从农业科研单位业务发展的特殊性要求出发,将收付实现制与权责发生制两种会计核算确认原则进行了全面分析比较,指出了农业科研单位在财务核算中存在的问题及权责发生制在农业科研单位财务核算管理中的作用。
With the development of economy,the reformation of accounting system of administrative institution is perfecting gradually,the financial accounting of agricultural science and research institutions has developed from national finance ＇monopoly control over its income and expenditure＇ to diversity manners of income and expenditure.In order to improve the finance management level of agricultural science and research institutions,start from the special demand of business development of agricultural science and research institutions,two financial accounting principles of cash basis of accounting and accrual basis of accounting were compared comprehensively,and pointed out the existing problems lied in financial accounting of agricultural science and research institutions,and the function of accrual basis of accounting in financial accounting of agricultural science and research institutions.
出处
《黑龙江农业科学》
2011年第8期108-109,共2页
Heilongjiang Agricultural Sciences
关键词
农业科研单位
会计核算
收付实现制
权责发生制
作用
agricultural science and research institutions
financial accounting
cash basis of accounting
accrual basis of accounting
function
