关于在消防部队会计核算中推进权责发生制的思考

The Reflection on the Promotion of Accrual Basic System of Accounting in Fire Forces

为适应我国社会主义市场经济体制不断完善和公共财政体制改革的需要,消防部队依据《中国人民武装警察部队会计规则》,对会计确认基础做出了相应的修正,在涉及成本费用的会计核算方面探索引入了权责发生制,但在实际应用中,由于以收付实现制为主导,仍然存在一些不足,文章对此进行了分析,并提出了进一步推进权责发生制的建议.

Resting on ＂Chinese people Armed police Army Rule of accounting＂, Accounting Recognition has been revised by the Fire Force. In the accounting of the costs, Accrual Basis Accounting is introduced, but in practical application, because of the Cash Basis Accounting, the Accounting Recognition still has some disadvantages, the paper has carried on the analysis regarding this.