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现行《行政单位会计制度》和《事业单位会计制度》,把行政单位经批准用经费拨款以外的资金安排的自筹基本建设投资和事业单位经批准用财政补助收入以外的资金安排的自筹基本建设投资,作为当年支出项目记入“结转自筹基建”科日子以列支。笔者认为这种账务处理方法不妥。其理由是:①基本建设投资不是经常性支出项目,如果将该项投资归入支出类科目,将影响当年支出与以前年度支出的可比性;②基本建设投资不
The current “accounting system of administrative units” and “accounting system of public institutions”, the self-financing capital construction investment by institutions other than funding approved outside the approved funding and the self-financing basic funds other than those approved for financial subsidy income Construction investment, as the current year expenditure items credited “carry-self infrastructure ” section to support. I think this accounting treatment is not proper. The reasons for this are as follows: ① Capital construction investment is not a recurrent expenditure item. If the investment is classified as expenditure category, it will affect the comparability of expenditures for the current year with that of previous years; ② Capital construction investment is not