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对事业单位财务与会计实践中几个具体问题,笔者通过查阅学习新事业单位财务规则、会计制度、预算法等相关资料,均没有明确表述。现结合相关法规规定,就自己的认识和体会总结如下,仅供参考。一、事业单位“财政补助结转—基本支出结转”能否为负问题事业单位基本支出是事业单位为了保障其正常运转、完成日常工作任务而发生的支出,包括人员经费支出和日常公用经费支出。“财政补助收入—基本支出”补助,是
Several specific issues in the financial and accounting practices of the institutions, the author through the study of new institutions to learn financial rules, accounting systems, budget law and other related information, are not clearly stated. Now combined with relevant laws and regulations, their own understanding and experience are summarized below, for reference purposes only. First, the public institutions “financial subsidies carried forward - the basic expenditures carried over ” the problem is the basic problem Institutional basic expenditure is the institutions in order to protect their normal operation, to complete their daily tasks and expenditures incurred, including personnel expenditures and daily Public expenses. “Financial Subsidy Income - Basic Expense ” Grants, yes