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随着国家经济的发展,国家各项制度也在不断的发展和完善。目前国家行政事业单位是保证国家各项职能正常运作的重要支柱,所以保证行政事业单位人员的收入配比是十分重要的。为了实现公平与公正,国家对于行政事业单位的收入配比,实行国库集中支付。这样的支付方式保证了一定的公平性,但是在各个单位的核算工作上,又会产生不一样的问题。本文就国库集中支付下行政事业单位的会计核算工作进行分析与总结,旨在使行政事业单位的会计核算工作进行的更加顺利和有效。
With the development of the national economy, various systems of the state are constantly developing and improving. At present, the state administrative institutions are an important pillar to ensure the normal operation of all the functions of the state. Therefore, it is very important to ensure the income ratio of personnel in administrative institutions. In order to achieve fairness and fairness, the state allocates treasury centralization to the income ratio of administrative institutions. Such a payment method ensures a certain degree of fairness, but different accounting issues arise in each unit. This article analyzes and summarizes the accounting work of the administrative units under the centralized treasury payment in order to make the accounting work of the administrative units more smoothly and effectively.