论文部分内容阅读
随着社会的不断发展和经济水平的不断提高,我国在会计核算方面有了新的规定。我国财政部和教育部在《事业单位会计制度》中,重新修订了新的中小学会计制度,这可以在很大程度上加快中小学财务管理的步伐。在《事业单位会计制度》中,引进了公共财政预算拨款以及政府性基金预算拨款等相关科目,其根本目的就是为促进中小学会计工作能够倡导新的规范,并且有秩序的进行下去。本文就新旧中小学会计制度财政补助核算变化、财政补助资金结转和结余概述、中小学会计制度财政补助核算的账务处理以及财政补助结转和结余的核算进行分析,指出中小学会计制度财政补助核算规定中存在的问题以及解决此问题的相关措施。
With the continuous development of society and the continuous improvement of the economic level, our country has made new provisions in accounting. The Ministry of Finance and the Ministry of Education have revised the new accounting system for primary and secondary schools in the “Institutional Accounting System”, which can greatly speed up the pace of financial management in primary and secondary schools. In the “Institutional Accounting System”, the introduction of the public budgetary appropriations and the government funds budget allocation and other related subjects, its fundamental purpose is to promote accounting practices in primary and secondary schools can advocate new norms, and orderly proceed. This article analyzes the changes of the financial subsidies accounting of the old and new primary and secondary accounting system, the overview of the carry-over and balance of the financial subsidies, the accounting treatment of the financial subsidies accounting of the primary and secondary accounting systems and the accounting of the financial subsidies carryover and balances, Subsidy accounting problems in the existing problems and to solve this problem related measures.