基于新会计准则的事业单位预算会计核算实务探讨

Discussion on Budget Accounting Practice in Public Institutions Based on New Accounting Standards

随着我国会计体系改革不断深化,新会计准则在进一步规范会计行为、提高会计信息质量方面发挥着重要的作用。事业单位的预算管理水平直接影响政府公共资源配置效率。分析事业单位预算会计核算的特点,探讨新会计准则下事业单位在财政拨款核算、收支核算、资产负债核算等方面的预算会计处理。最后,提出完善预算会计核算体系等对策建议,即完善预算会计核算体系,明确工作流程;强化固定资产管理,提升资产利用效率;规范专项资金使用,避免资金浪费;强化内控与人员管理,优化报表质量。

With the continuous deepening of China’s accounting system reform,the new accounting standards play an important role in further regulating accounting behavior and improving the quality of accounting information.The budget management level of public institutions directly affects the efficiency of government public resource allocation.Analyze the characteristics of budget accounting in public institutions,and explore the budget accounting treatment of public institutions in areas such as financial allocation accounting,revenue and expenditure accounting,and asset liability accounting under the new accounting standards.Finally,propose countermeasures and suggestions to improve the budget accounting system,including improving the budget accounting system and clarifying the workflow;strengthen fixed asset management and improve asset utilization efficiency;standardize the use of special funds to avoid wastage of funds;strengthen internal control and personnel management,optimize report quality.