新政府会计制度下事业单位月度财务会计报告探讨

Discussion on monthly financial accounting report of public institution under new government accounting system

李雪芳(LI Xuefang)

《社会科学理论与实践》 4卷1期 (2022/02) Pp. 12-19

https://doi.org/10.6914/tpss.040102

摘要

2019年起正式实施的新政府会计制度，实行“双基础”核算体系，即以权责发生制为核算基础的财务会计和收付实现制为基础的预算会计并行的核算体系，财务报告体系也实行“双报告”制度，即同时提供决算报告和财务报告。本文旨在探讨新政府会计制度下，根据一般事业单位的管理层或其他会计信息使用者对财务信息有月度更新的需求，结合新政府会计制度下“双报告”所提供会计信息的新变化，探讨月度财务会计报告的特点，目前提供的事业单位月度财务会计报告存在的问题，分析月度财务会计报告应包括的哪些内容，和提高月度财务会计报告质量的相应措施。

關鍵字

新政府会计制度 ； 月度报告 ； 内容 ； 措施

並列摘要

The new government's accounting system officially implemented in 2019, Implemented ＂double base＂ accounting system, It is a parallel accounting system of financial accounting based on accrual basis and budget accounting based on cash basis, The financial reporting system also implements the ＂dual reporting＂ system, required to provide both final accounts and financial reports. The purpose of this paper is to explore the accounting system under the new government, In accordance with the requirements of the management of general public institutions or other accounting information users for monthly update of financial information, Combined with the new changes of accounting information provided by ＂double report＂ under the accounting system of the new government, Discusses the characteristics of monthly financial accounting reports, Problems existing in monthly financial accounting reports of public institutions, Analyzes the contents of monthly financial report and get some Measures to improve the quality of monthly financial accounting report.

並列關鍵字

New Government Accounting System ； Monthly report ； content ； measures