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长期以来,基建会计一直游离于事业单位会计核算之外,影响了会计核算的真实性和完整性,使会计监督失去意义,也给转移资金、私设小金库等提供了机会,为适应公共财政管理的需要资金使用效益,切实加强依法理财,应把事业单位基建会计并入事业会计的核算范围之内,统一核算。
For a long time, infrastructure accounting has been free from the accounting of public institutions, affecting the authenticity and integrity of accounting, so that accounting oversight has lost its meaning, but also to transfer funds, private coffers provided an opportunity to adapt to public finance Management needs the use of funds to effectively strengthen the management of wealth according to law, accounting institutions should be incorporated into infrastructure accounting accounting within the unified accounting.