| 摘要: |
| 文章阐述了修购专项实施的重要意义；指出了修购专项在预算编制与会计核算中存在的问题；并提出了规范化建议:一是提高预算编制水平；二是规范会计核算,确保会计信息的准确完整；三是完善资产入账手续,确保资产不重不漏。 |
| 关键词: 修购专项 预算编制 会计核算 |
| DOI： |
| 分类号: |
| 基金项目: |
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| PROBLEMS OF BUDGETING AND ACCOUNTING OF SPECIALFUNDS OF RENOVATION AND PURCHASE |
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Huang Zhenhuan
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(South China Sea Fisheries Research Institute, Chinese Academy of Fishery Sciences, Guangzhou 510300)
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| Abstract: |
| The paper elaborated the implementation significance of special funds of renovation and purchase, and pointed out the problems which existed in its budgeting and accounting, and finally put forward standardized proposal, such as 1)improving the level of budget making;2) standard lizing the accounting to make the accounting information accurate and complete;3)perfecting the procedure of the asset account to make sure the assets accurate. |
| Key words: special funds of renovation and purchase budgeting accounting |
