新企业会计准则下政府补助的会计核算问题探析

Analysis of the Accounting Problems of Government Subsidies Under the New Enterprise Accounting Standards

对政府补助的特点进行分析,以民航单位为侧重研究对象,探讨新企业会计准则下政府补助的会计核算问题,并且积极探索新企业会计准则下强化政府补助会计核算效果的合理对策,以期通过严谨的会计核算工作将政府补助高质量核算并合理使用,切实发挥政府补助对民航企业发展的推动作用。

to analyze the characteristics of government subsidies,in civil aviation units to focus on the research object,discussed the government subsidies under the new accounting standard for business enterprises accounting problems,and actively explore under the new accounting standards for enterprises to strengthen the effect of government subsidy accounting reasonable countermeasures,through rigorous accounting work to government subsidies and the rational use of high quality accounting,and develop the promoting function of the government subsidies for civil aviation enterprise development.