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一、决算报表的完整性 决算报表的完整性有3个方面的含义:其一是指决算报表作为一个指标体系的完整性;其二是指报表本身内容的完整性;其三是指这个指标体系中内在勾稽关系的完整性。 (一)指标体系的完整性 决算报表作为一个完整的指标体系,是指由许多反映资金活动情况的报表共同组成的,从不同角度、不同层次全面反映单位资金活动情况的指标体系。它们揭示了资金运动规律,反映了资金运动的形态,直观地展示了资金来源、资金占用和资金结
First, the integrity of the final accounts The final accounts of the statement have three implications: First, the final report as a complete indicator system; the second is the integrity of the content of the report itself; the third refers to this indicator The integrity of the relationship is inherent in the system. (1) Integrity of the indicator system The statement of accounts as a complete indicator system refers to a system of indicators that consist of many reports that reflect the status of fund activities, and which fully reflects the activities of the unit’s funds from different perspectives and at different levels. They reveal the law of movement of funds, reflect the form of the movement of funds, and intuitively demonstrate the sources of funds, the occupation of funds, and the funding of funds.