对改进全额单位有价证券核算方法的探讨黑龙江财政专科学校马永义按现行制度规定，全额单位可以用经费包干结余购买有价证券。但单位预算会计制度中所规定的帐务处理方法，却没有体现出购买有价证券与经费包干结余的联系。针对这一情况，本文谈谈改进的设想。一、现行核算... To improve the method of accounting for the full amount of units Securities Heilongjiang Institute of Finance Ma Yongyi According to the current system, a unit can use the balance of funds to buy negotiable securities. However, the accounting treatment stipulated in the unit budget accounting system did not reflect the connection between the purchase of negotiable securities and the balance of funds under the contract. In response to this situation, this article talk about the idea of ​​improvement. First, the current accounting ...