国库集中支付下行政单位会计改革问题研究.docxVIP

我国的行政单位针对国库集中支付制度进行了改革，但是目前国库集中支付下行政单位会计改革仍然存在着各种问题。本文在结合目前行政单位会计改革的现状，提出了行政单位体系不灵活、核算基础存在缺陷，信息披露责任难以履行的问题。针对这些问题本文提出了相应的对策，借鉴发达国家的做法合理规划行政单位会计体系，从预算开始，对会计核算、结转方式、财务报表相应的进行权责发生制处理，从明确财务报告目标，报告主体统一，出具审计报告，增加报表附注来完善我国行政单位财务报告制度。本文希望提出的三方面解决措施对于我国行政事业单位会计的改革有一定的促进作用，保证国家财政资金有效利用，促进经济的发展。 关键词：国库集中支付 行政单位会计 会计核算 National Treasury centralized payment underadministrative units accounting reform research Abstract:Our country, s administrative units according to the nationalTreasury centralized payment system reform, but at present the nationalTreasury centralized payment still exist various problems ofadministrative units accounting reform , In this paper, in combination withthe current situation of administrative units accounting reform, putsforward the administrative units system is not flexible and defects inthe basis of accounting, information disclosure responsibility isdifficult to perform. This paper puts forward the correspondingcountermeasures to solve there problems, the practice of developedcountries for reference and reasonable planning administrative unitesaccounting system. Since the budget, financial statements, thecorresponding mode of accounting, carry forward the accrual accountingprocessing. From the clear objective of financial reports,reportingentity is unified, issue the audit report, add notes to perfect our countryadministration unit financial reporting system. This article hopes to putforward the three aspects of the measures for the reform of administrativeinstitution accounting in China have a certain role inpromoting, guarantee the effective use of the state financialcapital, promote the development of economy. Keywords: the national Treasury centralized payment administrative unitsaccounting business accounting TOC \o 1-5 \h \z 一、 概述 1 \o Current Document （一） 国库集中支付制度的概念 1 \o Current Document （二） 行政单位会计的概念 2 \o Current Document （三） 国库集中支付对行政单位会计的影响 3 \o Current Document 二、 国库集中支付下行政单位会计的变化 3 \o Current Docu