比较事业单位财务规则与会计制度

COMPARATIVE RESEARCH ON FINANCIAL RULE AND ACCOUNTING REGULATION FOR GOVERNMENT FUNDING INSTITUTIONS

对规范事业单位财务管理与会计的《准则》、《制度》进行比较,指出它们之间存在的矛盾及给会计实务、会计信息质量带来的影响,并分析讨论了将“收付实现制”改为“权责发生制”和改革预算编制原则的必要性,提出几种解决矛盾的方法.

By making comparative analysis on the financial rule and accounting regulation for government funding institutions, the author finds that there are some antinomies between them and that would cause negative impacts to the accounting and the quality of accounting data. The author also presents some measures in the improvement.