文献综述44489.docVIP

文献综述 重庆工商大学融智学院 会计专业 200级班 指导教师 摘要：随着我国行政事业单位会计核算内容的复杂化、多元化发展，以及预算会计环境的变化和市场经济对行政事业单位资金管理的需要，现行以收付实现制为基础的预算会计核算制度的局限性已在诸多方面显现出来。现行收付实现制核算不利于提高效率和绩效考核，不能全面记录和反映单位的负债情况，隐性债务得不到反映，不利于防范财政风险，收支项目不配比，不能真实反映当年收支结余。因而，行政事业单位引入权责发生制势在必行。本文先就收付实现制在行政事业单位会计核算中的不利影响进行分析，进而分析行政事业单位引入权责发生制的必要性，再进一步分析行政事业单位引入权责发生制将面临的诸多问题，最后根据以上课题的分析提出了笔者认为行之有效的建议，包括行政事业单位引入权责发生制的总体策略、具体措施以及权责发生制在行政事业单位会计核算中的一些具体运用。 关键词：收付实现制 权责发生制 行政事业单位 会计核算 Abstract: With Chinas administrative institution accounting contents of complicated, diversification, and budget accounting changes in the environment and market economy on administrative institution of fund management needs, the revenue and expenditure budget accounting is the basis of the limitation of the system has appeared in many aspects. The current revenue and expenditure accounting detrimental to improve efficiency and performance appraisal, cant fully record and reflect the liabilities of the unit, the hidden debt not reflect, is not conducive to guard against financial risks, and balance of payments project not ratio, cant really reflect the balance that year. Therefore, the administration institution into the accrual is imperative. This paper first is on cash basis in the administrative institution accounting of the adverse impact analysis, and then analyzes the administration institution into the accrual of necessity and further analysis administrative institutions into the accrual will face many problems, according to the analysis of the above topics proposed that the effective Suggestions, including administrative institutions into the accrual of the overall strategy, specific measures and the accrual in administrative institution accounting of the some specific application. Key Words: On cash basis The accrual Administrative institution Accounting 随着我国经济的发展，财政管理体系渐趋完善，行政事业单位会计核算内容亦渐趋复杂、多元化，现行以收付实现制为基础的预算会计核算制度已在诸多方面显现出其不足与问题。行政事业单位仅在经营性收支业务核算时采用权责发生制已不能适应会计核算以及提供会计信息的需要不能全面记录和反映单位的负债情况，隐性债务得不到反映，不利于防范财政风险以收付实现制为基础的会计核算制度不能真实的反映行政事业单