对事业单位会计核算的一点意见及建议

新事业单位会计制度对于提高事业单位会计信息质量、加强财政对事业单位的科学化、精细化管理、提升事业单位的财务管理水平、促进事业单位健康可持续发展将发挥积极作用.但是在具体账务处理中,作者认为仍有不尽合理的,或者说不够科学的地方.在复式记账法中,要求会计分录的编制能够反映经济业务的来龙去脉,相关人员能够通过分录了解业务内容.但事业单位会计制度中对周定资产等有关事项账务处理的,则不能起到上述作用.本文对固定资产、无形资产、长期投资及其他收入等四个方面的会计核算提出了意见与建议.

Suggestions on Accounting System in Public Institutions

The new enterprise accounting system will play a positive role in improving the quality of accounting information, strengthening the scientific and fine management in fiscal, improving the management level in financial institutions and promoting sustainable and healthy de- velopment of institutions and institutions. But in the specific accounting treatment, the author believes that there are unreasonable, or not e- nough scientific. In double entry bookkeeping, the requirements for the accounting entries to reflect the economic business of the sequence of e- vents, relevant personnel to be able to understand business content through the entries. But the accounting system of public institutions of fixed assets and other related matters in accounting treatment, can not play the role as mentioned before. The paper put forward opinions and sugges- tions about fixed assets, intangible assets, long-term investment and other incomes.