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  • 会计制度论文 关于会计制度论文范文参考资料

    本论文为您写会计制度毕业论文范文和职称论文提供相关论文参考文献,可免费下载。

    新事业单位会计制度对事业单位财务报告信息质量影响评析

    摘 要:2012年12月19日财政部修订发布了新《事业单位会计制度》(简称新制度,下同),新制度于2013年1月1日正式实施.随着新事业单位会计制度的逐步实施,新事业单位会计制度的一些不足也逐步显现出来.本文从新制度财务报告入手,着重分析了影响财务报告信息质量的因素,并提出了解决对策.

    关键词:新事业单位会计制度财务报告信息质量

    黑龙江省财政厅课题.

    一、哈尔滨市人防办事业单位财务报告编制的范围

    哈市人防办全系统共有16家事业单位(其中4家为自收自支经营类事业单位)、2个人防机关户(行政机关户、人防经费账户)和6家企业.

    人防经费户实行原《事业单位会计制度》,经济业务发生按制度规定,以实行收付实现制会计核算方法进行账务处理.4家经营类事业单位及其所属的5家企业(2集体企业和1家小型国有商业企业及2家有限公司)分别实行原《事业单位会计制度》、《小企业会计制度》、《企业会计制度》,经济业务发生按制度规定,分别实行收付实现制会计核算方法和权责发生制会计核算方法进行账务处理;6家企业均实行《企业会计制度》,经济业务发生按制度规定,以权责发生制会计核算方法进行账务处理.

    按照新制度规定:除执行行业事业单位会计制度、纳入企业财务管理体系执行企业会计准则或小企业会计准则和参照公务员法管理的事业单位外,其他各级各类事业单位均应执行新《会计制度》.也就是说市人防办16家事业单位,除4家经营类事业单位中,1家因执行《小企业会计制度》,不符合执行新制度的范围,应有15家事业单位和1个人防经费户执行新制度.但实际上,市人防办只有12家事业单位执行新会计制度,12家事业单位纳入市财政预算管理并实行财政国库集中支付制度.

    二、新事业单位会计制度财务报告存在的问题

    (一)会计报表编制的主体范围狭小,财务报告的内容不完整

    编制具有完整性、相关性、重要性、可靠性、实质重于形式等高质量特征的财务报告,前提之一是正确界定报告主体,合理划分纳入财务报告编制的范围.按照新制度和市财政部门决算说明的规定,市人防办上报财政年度部门决算报表(汇总)的主体,只有纳入预算管理12家事业单位,本套决算编报内容包括预算单位的全部收支情况,编报口径和单位预算衔接一致.财政部门拨付未纳入部门预算编报范围单位的资金,如市人防办本级账户和3家经营类事业单位没有纳入编报范围,不需编报本套决算报表.也就是说年度部门决算报表仅涵盖了纳入预算管理的12家事业单位,从市人防办整体财务管理的角度来看,实际上是缩小了报告主体范围.

    财务报告是一份内容完整的书面文件.事业单位会计准则第39条规定:财务会计报告是反映事业单位某一特定日期的财务状况和某一会计期间的事业成果、预算执行等会计信息的文件.但就市人防办上报财政部门决算报表来看,市人防办本级行政户和3家经营性事业单位的财务状况和事业成果财务报告内容并没有得到全面反映.市人防办年度决算报表(汇总)仅重点反映了纳入预算管理的事业单位预算执行情况,并非真正意义上的完整财务报告.

    (二)会计基础的选择难以反映事业单位财务状况全貌,导致会计报告信息不完整,信息反映过于简单

    事业单位的会计信息是通过财务报表来呈现,财务报表通过会计基础即收付实现制的核算方法对事业单位发生的各项经济业务加以确认、计量、记录、报告而形成.新制度的会计报表包括:01表资产负债表、02表收入支出表、03表财政补助收入支出表及报表附注说明.

    财务报表所提供的信息首先要符合国家宏观调控的需要,适应财政部门预算管理需要,同时还要满足各部门、各单位加强财务管理的需要,并且信息披露内容要满足完整性和充分性.

    在实际工作中,事业单位按照市财政局的要求编制年度部门决算报表,决算报表只对预算内的活动进行全面披露,也就是说只对市人防办12家纳入预算管理的事业单位预算收支情况以及资金运行情况进行反映,市人防办经费账户和3家经营类事业单位的的会计报告信息没有进行充分披露.市人防办现行的年度部门决算报表(汇总)只是为了满足财政预算管理需要,反映年度预算执行情况的结果,无法真实全面反映市人防办所有事业单位全部资产和负责的状况,无法满足市人防办全面加强财务管理的需要.

    在资产核算信息方面,只包括纳入预算管理的12家事业单位资产的信息,市人防办经费账户和3家经营类事业单位资产状况被忽略和遗漏,造成了市人防办经费账户和3家经营类事业单位固定资产的使用和管理缺少有效的监督和检查.

    在负责核算信息方面,市人防办某经营类事业单位向人防办行政户借款给职工开支形成的债务,由于不涉及当前的预算收支,且该单位也没纳入部门决算范围,所以该单位在市人防办部门决算报表(汇总)中债务信息不能反映,造成了财政部门没有及时准确掌握市人防办内部债务信息情况,险些将工资借款安排到市人防办行政户年度部门预算中.按照黑政发[2015]4号《黑龙江省人民政府关于深化预算管理制度改革的实施意见》规定:预算单位不得对非预算单位及未纳入年度预算的项目进行借款或垫付资金.

    正是由于会计基础的局限性和纳入部门决算范围的狭小性,决定事业单位的会计信息只为预算管理而服务,导致一些和预算收支没有直接关系的重要会计信息被忽略和遗漏,从而不能反映市人防办所有事业单位的财务状况全貌.

    三、建立以权责发生制为会计基础的财务会计报告,完善财务会计报告的内容

    (一)界定财务会计报告主体,完善财务会计报告内容

    财务报告的主体是报告中所反映行为的执行者,只有界定了财务报告的主体,才能进一步明确财务会计报告主体的范围,才能明确报告究竟应该覆盖哪些具体内容,做到既不越位,又不遗漏.国际上界定财务会计报告主体范围的概念和方法有许多种,其中控制概念被逐渐采纳和应用.以控制作为标准,拥有控制权的单位及其被控制的单位都将成为财务会计报告的主体,被财务会计报告所涵盖的不仅是纳入预算管理的事业单位,而且预算外事业单位也是财务会计报告的主体.也就是说,市人防办年末上报市财政年度部门决算时,如果按照控制标准界定财务会计主体范围,不仅包括纳入预算管理的12家事业单位,而且还包括市人防办经费账户和3家经营类事业单位.年度部门决算报表(汇总)内容不在只是反映预算执行情况,纳入控制范围的所有资产和负责情况均在年度财务会计报告中全面体现,年度部门决算报表的内容也更加完善、更加完整.

    会计制度论文范文结:

    关于会计制度方面的的相关大学硕士和相关本科毕业论文以及相关企业会计制度论文开题报告范文和职称论文写作参考文献资料下载。

    1、会计制度论文

    2、会计制度设计论文

    3、人力资源会计论文

    4、国际会计论文

    5、管理会计案例分析论文

    6、新制度经济学论文

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