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随着财政预算体制改革的不断深入,新疆公路养护事业单位执行的会计核算办法在一些业务的处理方法上,与财政部门对预算资金的要求存在一些差距,在部门决算报表的表达与审核上产生一些认识上的差异。文章通过对2011年公路养护事业单位会计核算与部门决算报表的差异进行分析,提出一些建议。
With the continuous deepening of the reform of the fiscal budget system, the accounting measures implemented by highway maintenance institutions in Xinjiang have some discrepancies with the budgetary requirements of the financial sector in the handling of some businesses, and have resulted in the expression and review of the statements of final accounts of departments Some differences in understanding. This article analyzes the differences between the accounting and departmental accounts statements of highway maintenance institutions in 2011 and puts forward some suggestions.