政府会计制度平行记账模式解析

Analysis of Parallel Bookkeeping Mode in Government Accounting System

2019年开始实施的新政府会计制度要求行政事业单位不仅要进行预算会计核算,还要同时进行财务会计核算,即采用双体系的会计核算制度。以收付实现制为基础的预算会计记账模式、以权责发生制为基础的财务会计记账模式、预算会计与财务会计相结合的记账模式均存在不足,而平行记账模式既符合会计核算的基本记账规则,又通过编制双分录实现了预算会计与财务会计的适度分离与相互衔接,是行政事业单位会计记账模式的一次创新。

The new government accounting system that has been implemented since 2019 requires administrative institutions to not only conduct budget accounting,but also conduct financial accounting at the same time,that is,to adopt a dual-system accounting system.The budget accounting bookkeeping mode based on the cash-based payment system,the financial accounting bookkeeping mode based on the accrual system,and the bookkeeping mode combining budget accounting and financial accounting all have shortcomings.While the parallel bookkeeping mode not only conforms to the basic bookkeeping rules of accounting,but also realizes the appropriate separation and mutual connection between budget accounting and financial accounting by compiling double entries.It is a reform and innovation of the accounting bookkeeping mode of administrative institutions.