地勘事业单位执行政府会计制度相关问题探讨

Discussion on the Implementation of Government Accounting System in Geological Exploration Institutions

政府会计制度自2019年1月1日全面施行已一年有余。文章结合工作实践,分析讨论地勘事业单位在执行政府会计制度过程中,在科目转换、余额衔接、平行记账、期末结转等日常会计工作和事业单位财务管理方面遇到的主要问题,并针对问题提出有关财务处理方法和策略。

The government accounting system has been fully implemented for more than one year since January 1,2019.Combined with the work practices,the paper analyzes and discusses the main problems encountered in the daily accounting work and financial management of the geological exploration institutions in the process of implementing the government accounting system,such as subject conversion,balance connection,parallel bookkeeping,and carrying forward of ending balance,and then puts forward the corresponding financial treatment methods and strategies.