浅析权责发生制在事业单位会计核算中的应用（Analysis of the application of accrual basis in accounting of public institutions）.docVIP

浅析权责发生制在事业单位会计核算中的应用（Analysis of the application of accrual basis in accounting of public institutions） Analysis of the application of accrual basis in accounting of public institutions 11-06 Abstract: This article from the accounting institutions in our country on the cash basis according to the problem, analyzes the feasibility of the application of accrual accounting system in institutions, points out the main methods and institutions use the accrual basis of accounting. Key words: institutions; accrual basis; Accounting Public institutions only use accrual basis when accounting for operating revenues and expenditures. It can not meet the needs of accounting and providing accounting information in institutions. The author believes that all economic and business matters of institutions should be accounted for by accrual basis. Firstly, the main problems existing in the accounting core of institutions are the realization of cash basis (1) the cash payment system can not meet the new situation after the implementation of the government procurement system and the centralized payment system The implementation of centralized payment system and the system of government procurement funds, the funds received shows no money, but a performance as income increases, increased on the other hand, for a fee or non monetary assets, cash basis has not accurately reflect the change of flow of funds. The business unit in the process of purchasing materials, accounting unit will encounter when asset purchase, the purchase of assets according to what amount accounted for, accounting and procurement department will meet when the confirmation of expenditure, expenditure by what amount of recorded. On the basis, the unit can only receive funding in the actual documents, according to the amount of funding the confirmation and measurement of purchased material goods, if the purchase process across the year, can not completely reflect the economic and business activities; and the purchasing