摘 要

以xx省對(duì)xx工業(yè)技術(shù)合作中心為例研究行政事業(yè)單位資產(chǎn)的核算特點(diǎn)，指出事業(yè)單位會(huì)計(jì)核算與企業(yè)相比有其特殊性。為規(guī)范對(duì)xx中心資產(chǎn)的核算，設(shè)計(jì)一系列對(duì)其貨幣資金、應(yīng)收款項(xiàng)、固定資產(chǎn)與無(wú)形資產(chǎn)的會(huì)計(jì)核算制度。保證資產(chǎn)的安全完整，充分發(fā)揮資產(chǎn)使用效能,明確部門(mén)及員工的職責(zé)，以及掌握資產(chǎn)的構(gòu)成和使用情況，確保企業(yè)的財(cái)產(chǎn)不受到損害。根本目的是為細(xì)化預(yù)算編制和編制部門(mén)預(yù)算提供真實(shí)依據(jù)，為制定科學(xué)的定員定額標(biāo)準(zhǔn)提供準(zhǔn)確數(shù)據(jù)，為深化國(guó)家財(cái)政預(yù)算體制改革和加強(qiáng)行政事業(yè)單位財(cái)產(chǎn)監(jiān)督、科學(xué)評(píng)價(jià)和規(guī)范考核行政事業(yè)單位經(jīng)營(yíng)績(jī)效及國(guó)有資產(chǎn)保值增值奠定基礎(chǔ)。

【關(guān)鍵詞】 貨幣資金 應(yīng)收款項(xiàng) 固定資產(chǎn) 無(wú)形資產(chǎn)










Abstract

To Russia in heilongjiang province industrial and technological cooperation center as an example, administrative institutions assets accounting characteristics, points out institutions compared with enterprise accounting has its particularity. In order to regulate the Russian center assets accounting, design a series of its currency, receivables, fixed assets and intangible assets accounting system. Ensure the property safety integrity, give full play to assets using effectiveness, clear departments and employee responsibilities, and master the composition and use of assets, ensure the enterprise property not damage. Fundamental purpose is for thinning budgeting and compiling department budget provides real basis for formulating scientific over-staff quota standards to provide accurate data and deepened the state budget system reform and strengthen administrative institution property supervision, scientific assessment and regulate appraisal administrative institutions operating performance and lay the foundation of state owned assets.

Keywords Monetary fund Receivables Fixed assets Ntangible assets










目 錄

摘要………………………………………………………………………………Ⅰ
Abstract ………………………………………………………………………Ⅱ

第1章 企業(yè)概況
1.1自然狀況……………………………………………………………………1
1.2經(jīng)營(yíng)情況……………………………………………………………………1
第2章 行政事業(yè)單位核算特點(diǎn)
2.1 會(huì)計(jì)核算的基礎(chǔ)……………………………………………………………3
2.2 會(huì)計(jì)要素構(gòu)成………………………………………………………………5
2.3 會(huì)計(jì)等式……………………………………………………………………6
2.4 會(huì)計(jì)核算內(nèi)容及方法有其特殊性…………………………………………7
第3章 對(duì)xx工業(yè)技術(shù)合作中心資產(chǎn)核算制度設(shè)計(jì)
3.1 貨幣資金核算制度設(shè)計(jì)…………………………………………………10
3.1.1會(huì)計(jì)科目………………………………………………………………10
3.1.2憑證及賬表……………………………………………………………11
3.1.3主要流程………………………………………………………………14
3.2 應(yīng)收款項(xiàng)核算制度設(shè)計(jì)…………………………………………………15
3.2.1會(huì)計(jì)科目………………………………………………………………15
3.2.2憑證及賬表……………………………………………………………16
3.2.3主要流程………………………………………………………………17
3.3 固定資產(chǎn)核算制度設(shè)計(jì)…………………………………………………20
3.3.1 會(huì)計(jì)科目……………………………………………………………20
3.3.2憑證及賬表……………………………………………………………21
3.3.3主要流程 ……………………………………………………………22
3.4 無(wú)形資產(chǎn)核算制度設(shè)計(jì)…………………………………………………25
3.4.1 會(huì)計(jì)科目……………………………………………………………26
3.4.2憑證及賬表……………………………………………………………26
3.4.3主要流程………………………………………………………………27

結(jié)束語(yǔ)……………………………………………………………………………30
致謝………………………………………………………………………………31
參考文獻(xiàn)…………………………………………………………………………32




本人書(shū)寫(xiě)論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)。