浅议权责发生制在行政事业单位会计制度中的运用

On the application of accrual system in the accounting system of administrative institutions

在我国经济的长期发展中,行政事业单位中的会计制度也在不断地发展。但是从整体上看,以收付实现制为主。在收付实现制应用的过程中,重点工作是加强对行政事业单位内部资金的有效管理,从而为相关公众的发展提供资金支持。随着行政事业单位内部工作的不断增加,传统的会计制度已经很难满足工作的实际需要,极大地阻碍了行政事业单位会计信息的查询和核算,影响了行政事业单位内部工作效率的提升。目前,许多行政事业单位开始积极进行内部会计制度的改革,希望在单位发展的过程中通过权责发生制的会计制度应用来提升内部资金管理的效率,从而真正弥补传统会计工作方式的不足。文章首先针对当前行政事业单位资金管理的具体特点进行了分析,总结了传统的收付实现制应用中存在的相关问题,分析了权责发生制在行政事业单位中使用的必要性,并制订了具体的工作策略,希望能够为行政事业单位的快速发展提供具体参考和支持。

In the long-term development of China's economy,the accounting system in administrative institutions is also constantly developing.From the overall point of view,it mainly based on the cash basis.In the process of the application of cash basis,the main focus of work is to strengthen the effective management of internal funds of administrative institutions,so as to provide financial support for the development of the relevant public.With the continuous increase of the internal work of administrative institutions,the traditional accounting system has been difficult to meet the actual needs of the work,which greatly hindered the inquiry and accounting of accounting information of administrative institutions,and affected the improvement of the internal work efficiency of administrative institutions.At present,many administrative institutions have begun to actively reform the internal accounting system,hoping to improve the efficiency of internal fund management through the application of the accrual accounting system in the process of unit development,so as to truly make up for the shortcomings of traditional accounting methods.This paper analyzes the specific characteristics of the current fund management of administrative institutions,summarizes the relevant problems existing in the application of the traditional cash basis and the necessity of using the accrual basis in administrative institutions,formulates specific working strategies,hoping to provide specific reference and support for the rapid development of administrative institutions.