论我国军队会计权责发生制的应用问题-会计学专业论文.docxVIP

0 6 0 6 3 0 2 5 2 2 3 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 a e e r u a l b a sis a n d th e e a sh b a sis a re tw o b a s ie a e e o u n tin g c o n f ir m a tio n b a s e s . D if fe rin g f ro m b u s in e s s a c c o u n tin g th a t a d o P ts th e a e e r u a l b a s is ，th e tra d itio n a l g o v e r n m e n t a c e o u n tin g a lw a y s u s e s th e e a s h b a s is a s th e a e c o u n tin g e o n f irm a tio n b a s is . W ith s o e ia l e o n s ta n t P ro g r e s s a n d d e v e lo P m e n t，th e a c e r u a l s y s te m h a s b e e n in tro d u c e d in to g o v e r n m e n ta l a e c o u n tin g f ie ld . T h is e s s a y u s e s th e d e m o n stra tio n m e th o d ，ta k e s s o m e a c c o u n tin g d a ta in o n e n a v y u n it f o r e x a m P le ，d is c u s s e s a c c o u n tin g P ro b le m s in d e ta il th a t e a s h b a s is e a n ’t so lv e in th e tro o P a e e o u n tin g ，w h ie h f o c u s o n f ix e d a s s e ts ， lia b ilitie s ，n o 一b u d g e t re v e n u e s a n d e a r ry in g f o 附 a rd P ro e e e d in g s m o s tly ，a n a ly z e s th e n e e e s s ity a n d f e a s ib 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 e r u a l b a s is ，th e n e o m e s u P w ith s o m e s u g g e s tio n s b o th o n re f o r m P a th ，a c c o u n tin g te c h n iq u e s a n d re la te d m e a s u re s : T ra n s f er e a sh b a s is to m o d if ie d e a s h b a s is ，th e n e h a n g e it to m o d if ie d a e e r u a l b a s is . C o u n t d e P re e ia tio n o f f ix e d a s s e ts ; C a le u la te a n d d is e lo s e d o r m a n t lia b ilitie s a n d in 一c o n f ir m a b le lia b ilitie s : A f flr m n o 一b u d g e t re v e n u e s in a e e o rd in g to th e a e e r u a l b a s is : A djust earryin g forw ard P ro ceed in g s th rou gh setting an aceou n t receiv ab le an d an a e c o u n t P a y a