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政府单位存货核算分析

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随着政府与非营利组织单位会计制度的改革,双分录在政府单位会计核算中使用的频率越来越高,一方面记录预算的变化,另一方面记录财务的变化。虽然双分录做账使得账目更加清晰,但并不是任何时候都需要做双分录。因此,以政府单位存货核算为例,通过分析政府会计的发展以及改革的目的,具体阐述双分录的正确使用。
Analysis of Inventory Accounting in Government Units
With the reform of the accounting system for government and non-profit organizations,the frequency of using double entries in government unit accounting is increasing.On the one hand,it records changes in the budget,and on the other hand,it records financial changes.Although double entry bookkeeping makes the accounts clearer,it is not always necessary to make double entries.Therefore,taking the inventory accounting of government units as an example,by analyzing the development of government accounting and the purpose of re-form,this paper elaborates on the correct use of double entry.

Government unitsInventoryAccounting

郭艳辉

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丽江文化旅游学院财会学院,云南丽江 674100

政府单位 存货 核算

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(10)
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