ZHANG Li-jun.Status Analysis on Financial Accountingof Agricultural Science and Research Institutions[J].HEILONGJIANG AGRICULTURAL SCIENCES,2011,(08):108-109.
农业科研单位财务核算的现状分析
- Title:
- Status Analysis on Financial Accountingof Agricultural Science and Research Institutions
- 文章编号:
- 1002-2767（2011）08-0108-02
- Keywords:
- agricultural science and research institutions; financial accounting; cash basis of accounting; accrual basis of accounting; function
- 分类号:
- F230
- 文献标志码:
- A
- 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。
- Abstract:
- 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.
参考文献/References:
[1]唐振达.对事业单位引入权责发生制问题的探讨[J].中国管理信息化,2008（1）:38-40. [2]张政权.当前基层农业科研事业单位财务管理中的问题及对策[J].农业科技与信息，2010（2）：8-9. [3]陈晓雁.现行事业单位会计制度存在的弊端及其改进[J].会计之友,2007（36）：44-45.
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备注/Memo
作者简介：张利军（1965-），女，辽宁省新宾县人，高级会计师，从事会计学研究。E-mail：cwk999999 @126.com。