提高行政事业单位决算编制质量探微

Exploration Improving Final Accounting Quality of Administration and Enterprise Units

会计决算既是对年度预算执行情况的全面总结和综合反映,又是编制下年度部门单位预算的信息基础,还是研究分析调整有关政策和搞好财政管理的重要依据。决算工作具有综合性强、工作量大、繁杂、涉及面广等特点,这决定了要编制较高质量的会计决算不是在短时间内就能完成的,对于编制单位而言:既要有良好的会计基础工作作为支撑;又要有较为完整的财务核算和管理体系的建立;这就要求会计各个岗位达成共识,相互间给予协助与配合。

The final accounting is a complete review and comprehensive reflection for implementation result of annual budget,is basic information of next year＇s budget and is an important basis to adjust the financial management policy and manage finance.The final accounting has the characters of strong comprehensive information,heavy workload,complex and involving many sides.The characters decide that final accounting of higher quality is not completed in a short times.For the purposes of preparing a higher quality final accounting,department of preparing final accounting have a good basis of accounting work as a support also have a more complete financial accounting and establishing management system.This requires a consensus of accounting in various positions,and gives each other assistance and cooperation.