本文選題：雙會(huì)計(jì) + 政府會(huì)計(jì)�。� 參考：《財(cái)會(huì)通訊》2017年16期

【摘要】：政府會(huì)計(jì)準(zhǔn)則的核算思路可以通過兩個(gè)關(guān)鍵賬戶來觀察,一個(gè)是"資產(chǎn)基金"賬戶、一個(gè)是新設(shè)的"待償債凈資產(chǎn)"。這兩個(gè)凈資產(chǎn)賬戶的完善與新設(shè)在一定基礎(chǔ)上構(gòu)建了預(yù)算會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的雙核算體系。本文以《政府會(huì)計(jì)準(zhǔn)則》為基礎(chǔ),通過單位為例(暫不考慮事業(yè)單位)對(duì)這兩個(gè)關(guān)鍵賬戶進(jìn)行分析,以實(shí)現(xiàn)對(duì)政府會(huì)計(jì)雙核算模式的理解,為實(shí)務(wù)工作提供一定的借鑒。
[Abstract]:The accounting thinking of government accounting standards can be observed through two key accounts, one is the "asset fund" account, and the other is the newly established "net assets to be repaid".The improvement and establishment of these two net assets accounts have established the double accounting system of budget accounting and financial accounting on a certain basis.Based on the Accounting Standards of the Government, this paper analyzes the two key accounts through the example of the unit (not considering the institution), in order to realize the understanding of the double accounting model of the government accounting, and provide some reference for the practical work.
【作者單位】： 河南經(jīng)貿(mào)職業(yè)學(xué)院;
【分類號(hào)】：F275;F810.6

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本文編號(hào)：1735385