权责发生制在行政事业单位中的应用探讨

Discussion on the Application of Accrual Basis in Administrative Institutions

在财务管理机制中,正确应用权责发生制能够更加全面和准确地进行财务管理和会计核算,实现账目清晰,往来分明,有效提高行政事业机关单位的内部控制管理的质量。论文就权责发生制在行政事业单位财务管理中的应用进行了研究探讨。

In the financial management mechanism, the correct application of accrual basis can make the financial management and accounting more comprehensive and accurate, which can realize the clear of accounts and the transactions, and effectively improve the quality of internal control management of administrative institutions. The paper makes a discussion on the application of accrual basis in the financial management of administrative institutions.