易地扶贫搬迁适用会计制度选择探讨

Discussion on the Applicable Accounting System for Anti-poverty by Relocating in Other Places

县级扶贫公司的多样化选择降低了会计信息质量,使得异地扶贫搬迁资金使用效率被降低。针对会计核算方面仍有不一致、不规范的现象,依据我国现行统一会计制度,分析了会计制度选择的影响因素。提出了县扶贫公司易地扶贫搬迁资金业务会计核算时,应结合云南省异地扶贫资金管理、营运特性,从单位性质、举办方性质、组织规模、制度要求、会计信息使用人、资金来源和核算基础、原则等通过科学、合理和高效的会计制度选择,采用《政府会计准则制度》作为会计核算标准,才能高效服务于脱贫攻坚、精准扶贫任务。

The diversification of the accounting system of county-level poverty alleviation companies has reduced the effectiveness of accounting information,which has reduced the efficiency of the use of funds for anti-poverty by relocating in other places.In view of the inconsistencies and irregularities that still exist in accounting,according to the current standard of accounting system in China,the influencing factors of choosing different accounting systems are analyzed.It is proposed that county-level poverty alleviation companies should integrate the management and operational characteristics of the funds for anti-poverty by relocating in other places in Yunnan Province,when calculating the poverty alleviation funds.The scientific,reasonable and efficient accounting system should be selected according to the type of organization,type of sponsor,scale,regulations,users of accounting information,sources of funds,accounting basis and principles.At the same time,the Government Accounting Standards System is adopted as the accounting standard,so as to provide effectiveness for poverty alleviation and targeted poverty alleviation.