政府会计制度下事业单位财务会计与预算会计核算差异探析

Analysis on the Difference Between Financial Accounting and Budget Accounting of Public Institutions Under the Government Accounting System

《政府会计制度》构建了新的会计核算体系,将权责发生制引入会计核算环节,强化了政府财务会计核算,夯实了政府财务报告核算基础。本文对事业单位财务会计和预算会计核算差异产生的原因及主要差异事项进行了分析,有助于事业单位财务人员进一步加深对权责发生制核算基础的理解,有效提高业务水平,促进各事业单位对新《政府会计制度》的贯彻执行,提高会计信息质量。本文的研究也为事业单位报表使用人全面了解事业单位会计信息,进一步理解单位财务报告和预算报告内容提供了思路和方法。

The"Government Accounting System"constructs a new accounting system,introduces the accrual basis into the accounting process,strengthens the government financial accounting and strengthens the accounting basis of the government financial report.This paper analyzes the causes and main differences between financial accounting and budget accounting in public institutions,which will help financial personnel in public institutions further deepen their understanding of the basis of accrual accounting,effectively improve their business level,promote the implementation of the new Government Accounting System by public institutions,and improve the quality of accounting information.The research of this paper also provides ideas and methods for the users of public institution statements to fully understand the accounting information of public institution and further understand the contents of the financial report and budget report.