行政事业单位会计制度账务处理方面的改进建议

Some Suggestions for Improving Accounting Treatment in Administrative Institution Accounting System

新修订的事业单位会计制度和行政单位会计制度与原制度相比,两项制度不仅在许多方面进行了融合,账务处理更加规范和统一,而且与企业会计准则更加趋同,易于不同行业会计信息的对比。但新制度在账务处理中所涉及的某些会计科目的设置和运用方面,仍存在一些需要研究并改进的问题,笔者为此提出了若干建议。

Compared with the original accounting system, the newly revised accounting systems of administrative institution have not only been merged in many aspects, but also they are more standardized and unified to operate; and there are more convergences with the accounting standards for enterprises, easy to compare with accounting information in different industries. However, there are still some problems need improving in the setting and application of some accounting subjects.