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政府会计制度下行政单位会计账务处理研究

Research on the Accounting Treatment of Administrative Units under the Government Accounting System
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摘要 会计账务处理是行政单位内部管理工作中一个极其重要的环节,影响行政单位的资金运转效率。维护单位内部的资金安全,有效且高质量的财务会计处理,有助于行政单位各种资产得以充分的利用。在单位发展的过程中,应利用科学的资产分配方法,对各种资金的运用进行合理的规划配置,尽量规避会计账务处理过程中的不规范问题,确保为行政单位各项经济活动提供更加充分的资金,进而有利于行政单位的快速发展。 Accounting treatment is an extremely important link in the internal management work of administrative unit,which affects the fund operation efficiency of administrative unit.Maintaining the security of funds within the unit,and the effective and high-quality financial and accounting treatment can contribute to the full use of various assets of the administrative unit.In the process of unit development,the scientific asset allocation method should be used.Reasonable planning and allocation of the use of various funds,to avoid non-standard problems in the process of accounting treatment as far as possible,to ensure that the administrative unit for the economic activities of more sufficient funds,and then is conducive to the rapid development of a single administrative unit.
作者 叶文进 YE Wen-jin(Work Safety Law Enforcement Brigade of Songxi County,Nanping City,Fujian Province,Nanping 353500,China)
出处 《经济研究导刊》 2021年第28期95-97,共3页 Economic Research Guide
关键词 政府会计制度 会计账务处理 资金 资产管理 行政单位 government accounting system accounting treatment funds asset management administrative unit
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