论我国军队会计权责发生制的应用问题.pdfVIP

0630 25223 李 侨 论 我 国军 队会 计权 责发 生 制 的应用 问题— 以海 军 某 单位 为例 A B S T R A C T B o th th e ae eru a l b a sis an d th e ea sh b a sis are tw o b a sie a e eo u n tin g co n firm atio n b a se s. D iffe rin g fro m b u sin e ss a c co u n tin g th a t a d o P ts th e a e eru a l b a sis，th e tra d itio n a l g o v ernm en t a c eo u n tin g a lw a y s u se s th e e a sh b a sis a s th e a e c o u n tin g eo n f irm a tio n b a sis. W ith so e ia l eo n stan t P ro gr e ss an d d ev e lo P m en t，th e a c eru a l sy stem h a s b e en in tro d u c e d in to g o v ernm en ta l a e c o u n tin g f ie ld .Th is e ssa y u se s th e d em o n stra tio n m eth o d ，tak e s so m e a c c o u n tin g d a ta in o n e n av y u n it for ex am P le ，d iscu sse s ac c o u n tin g P ro b lem s in d eta il th a t e a sh b a sis e an ’t so lv e in th e tro o P a e e o u n tin g ，w h ie h fo c u s o n f ix e d a sse ts， liab ilitie s，n o 一b u d g et rev en u e s an d e arry in g fo 附 a rd P ro e e e d in g s m o stly ，a n a ly z e s th e n e e e ssity an d fea sib ility th a t th e tro o P a e c o u n tin g a d o P ts th e a e eru a l b a sis，th en eo m e s u P w ith so m e su g g e stio n s b o th o n re form P a th ，a c c o u n tin g te ch n iq u e s a n d re la te d m ea su re s : T ra n sfer ea sh b a sis to m o d if ie d e a sh b a sis，th en eh a n g e it to m o d if ied a e eru a l b a sis. C o u n t d eP ree ia tio n o f f ix e d a ssets ;C a leu la te a n d d ise lo se d o rm a n t liab ilitie s a n d in 一c o n f irm ab le liab ilitie s :A fflrm n o 一b u d g et rev en u e s in a e eo rd in g to th e a e eru a l b a sis : A djustearrying forw ard Proceedings through setting an aceountreceivab le and an a e c o