當前位置:首頁>案例中心>Assignment代寫案例>Assignment代寫案例-政府會計

Assignment代寫案例-政府會計

發布時間:2020-02-26 15:28:23 閱讀:1608

案例簡介

  • 作者:致遠教育
  • 導讀:本文是一篇優秀的Assignment代寫案例范文,這篇Assignment討論了政府會計。根據國際會計準則委員會的相關規定,政府會計即指用于確認、計量、記錄和報告政府和事業單位財務收支活動及其受托責任的履行情況的會計體系。
  • 字數:2871 字
  • 預計閱讀時間:10分鐘

案例詳情

本文是一篇優秀的Assignment代寫案例范文,題目為:The government accounting。這篇Assignment討論了政府會計。根據國際會計準則委員會的相關規定,政府會計即指用于確認、計量、記錄和報告政府和事業單位財務收支活動及其受托責任的履行情況的會計體系。政府會計與企業財務會計的核算方法大致相同,均需要對財務信息進行核算,進而出具財務報告。與企業財務會計所不同的是,政府會計核算的主體是政府單位,客體是其行政部門的業務活動,主要有政務活動、商業活動以及信托代理活動三類。

Assignment代寫案例-政府會計

The current government accounting system in China is formed by the impact of the centralized Treasury collection and payment system on the general financial budget accounting and administrative unit accounting,and tends to take the one-level government as the center to calculate the overall government financial status and revenue and expenditure results,but has not yet established the government accounting system based on the accrual basis.Government accounting reform is an important part of financial reform,therefore"the central committee of the communist party of China on comprehensively deepen reform certain major issue decision"proposed that we should establish the maximal budget balance mechanism,the accrual basis of government financial reporting system,reasonable specification of the central and local government debt management,and risk early warning mechanism.

我國現行的政府會計制度是由國庫集中收付制度對一般財務預算會計和行政單位會計的影響而形成的,傾向于以一級政府為中心來計算整體治理。財政狀況和收支成果,但尚未建立以權責發生制為基礎的政府會計制度。政府會計改革是金融改革的重要組成部分,因此《中共中央關于全面深化改革若干重大問題的決定》提出,要建立最大預算平衡機制,建立政府會計改革的權責發生制。耳鼻喉財務報告制度,中央和地方政府債務管理的合理規范,風險預警機制。

According to the relevant provisions of the international accounting standards board,government accounting refers to the accounting system used to confirm,measure,record and report the financial income and expenditure activities of the government and public institutions and the performance of their fiduciary responsibilities.The accounting methods of government accounting and enterprise financial accounting are roughly the same,both of which require accounting of financial information,and then issue financial reports.Different from enterprise financial accounting,the subject of government accounting is the government unit,and the object is the business activities of its administrative department,mainly including government affairs activities,commercial activities and trust agency activities.

根據國際會計準則委員會的有關規定,政府會計是指用于確認、計量、記錄和報告政府和公共機構的財務收支活動和財務收支狀況的會計制度。EIR信托責任。政府會計和企業財務會計的會計核算方法基本相同,都要求對財務信息進行會計核算,然后出具財務報告。與企業財務會計不同,政府會計的主體是政府部門,其對象是行政部門的業務活動,主要包括政府事務活動、商業活動和信托代理活動。

According to the guidance of the ministry of finance,the national government accounting system reform framework has been basically determined,the original financial integration financial system will soon become a history.As of January 1,2019,the latest government accounting standards system will be fully implemented in all levels of the country's administrative institutions,according to a circular on implementing the accounting standards system released by the ministry of finance.

根據財政部的指導,國家政府會計制度改革框架已經基本確定,原有的金融一體化金融體系將很快成為歷史。根據財政部發布的《關于執行會計準則制度的通知》,自2019年1月1日起,國家各級行政機關將全面執行最新的政府會計準則制度。

There are still two basic accounting methods for government accounting,the accrual basis and the cash basis.According to the provisions of article 17 of the accounting system for administrative units,accounting is based on the cash basis,the accounting basis adopted by administrative units is the cash basis,and the accounting standard adopted by enterprises is the accrual basis.Both accounting systems have their own characteristics and advantages and disadvantages.

政府會計仍然有兩種基本的會計方法:權責發生制和現金基礎。根據《行政單位會計制度》第十七條的規定,會計核算以現金為基礎,行政單位采用的會計基礎為現金基礎,企業采用的會計準則為權責發生制基礎。兩種會計制度都有各自的特點和優缺點。

In the 1970s,western capitalist economies entered a period of stagnation,resulting in slow production growth and severe inflation.To get rid of stagnation of fiscal woes,enhances the working efficiency of the government and the international competitiveness,the western developed countries have carried on the reform of administrative institutions,affected by the relevant countries for their respective government accounting accounting and supervision has made the adjustment and improvement,they used a similar to the accrual basis of accounting of finance affairs of company to identify its financial activities,in order to better accounting economic activities of the government.It is understood that the UK,the United States,France and other member countries of the organization for economic cooperation and development have more or less carried out the reform of government accounting.From the background of government accounting reform in western countries,we can know that the coming of a movement is bound to be accompanied by the victory of a revolution.Therefore,in the world economy into the industrial transformation and industrial redistribution environment,accelerating the reform of government accounting in China has been imminent.

70年代,西方資本主義經濟進入停滯期,導致生產增長緩慢,通貨膨脹嚴重。為了擺脫財政困境的停滯,提高政府的工作效率和國際競爭力,西方發達國家進行了受有關國家影響的行政機構改革,對各自的政府會計核算進行了改革。會計和監督進行了調整和完善,他們采用了類似權責發生制的財務會計基礎來識別公司的財務活動,以便更好地進行政府的會計經濟活動。據了解,英國、美國、法國等經濟合作與發展組織成員國都或多或少地進行了政府會計改革。從西方國家政府會計改革的背景來看,一場運動的到來必然伴隨著一場革命的勝利。因此,在世界經濟進入產業轉型和產業再分配的環境中,加快我國政府會計改革迫在眉睫。

Internationally,countries have gradually realized the deficiency of the cash accounting system in the long practice,so in the application of government accounting,they began to pay attention to the accrual accounting system.The government accounting models and their characteristics of the three countries,the United States,Britain and France,can clearly see their characteristics,for China's government accounting reform provides a certain reference direction.

國際上,各國在長期的實踐中逐漸認識到了現金會計制度的不足,因此在政府會計的應用中,各國開始重視權責發生制。美國、英國和法國這三個國家的政府會計模式及其特點,可以清楚地看到它們的特點,為我國政府會計改革提供了一定的參考方向。

Since the 21st century,China's rapid economic development,the principal contradiction in our country is from the people's increasing material and cultural demand with the contradiction between the backward social production into the good life is people's increasing needs and not balance the contradiction between the inadequate development,the functions of the government and the public need to further strengthen financial information.Therefore,it is necessary to learn from the experience of other countries to strengthen our government accounting reform.

21世紀以來,我國經濟的快速發展,主要矛盾是由人民日益增長的物質文化需求與落后的社會生產之間的矛盾,轉化為人民日益增長的生活需要與不平衡的矛盾。在發展不足、政府職能與公眾職能之間,需要進一步加強財務信息。因此,有必要借鑒國外經驗,加強我國政府會計改革。

In order to more comprehensively and systematically reflect the economic situation of the government in the accounting,the United States USES the fund accounting model to separate the government's collection and use of assets and liabilities from other resources.Britain is a country where the government accounting reform is quite thorough.After more than ten years of continuous improvement,it has created an accounting path suitable for its own national financial development.France's government accounting reform was relatively late.On the basis of learning from the experience of other countries,the French government integrated the two accounting systems to form a separate accounting system for budget,finance and cost,which is quite unique in France.The reform of administrative sector accounting in three developed countries shows its characteristics from different angles.

The government accounting reform in the United States,Britain and France has a general impact on the whole industry,and also has a significant impact on the government accounting reform in China.We should draw on its successful experience and promote our government accounting reform.Of course,any experience is to better improve themselves,summarize their own way.As a result,we also should have its own way of reform,such as the regulations of the state formulates perfect laws and regulations of system as guarantee,adhere to the proposed accounting system with Chinese characteristics,and constantly improve,and coupled with the corresponding reform measures suited to their national government financial conditions,continuously grope and attempt to make reform path more walk more suitable.

For a long time,China has been implementing the cash system with the budget as the core,and the national economy is reflected by the implementation of the budget.The statements of government departments only highlight the actual income and expenditure,without considering the matching relationship between actual income and expenses.This is only the result of budget implementation,rather than the actual financial information of the current period.All administrative institutions are only connected by common assets,and there is no common accounting standard and rule to restrict them.As a result,these common assets are neglected,resulting in the loss of national property,and the government's accounting cannot be truly transparent.

In October 2015,the ministry of finance issued the"government accounting standards-basic principles",announced that since January 1,2017,our country government accounting would consist of a dual mode,the budget,accounting and financial accounting with the use of cash accounting and accrual accounting and apply double standards,government accounting entity statements required by the government final report and financial report the two reports.In general,the new accounting system will focus on four"double",namely,"double function","double basis","double report"and"double entry",among which"double function","double basis"and"double report"are the goals to be achieved by the reform,and"double entry"is the specific practical operation requirements.

Budget accounting mainly reflects and supervises the implementation of budget revenue and expenditure on the basis of cash basis.Financial accounting,on the basis of accrual basis,mainly reflects and supervises the financial status,operation status and cash flow of government accounting subjects.Two different accounting methods have different basis and functions,and finally form different statements.Therefore,the separation of budget accounting and financial accounting,budget execution information and financial information,final account report and financial report needs to be reflected through 5+3 accounting elements.

In the government accounting of the same accounting system,budget accounting elements and financial accounting elements coordinate with each other,conduct parallel bookkeeping,final accounts report and financial report supplement each other,prepare difference adjustment table,so as to jointly reflect the budget execution information of the government accounting subject.Among them,parallel accounting requirements require that cash receipts and expenditures,which will be included in budget management,should be carried out budget accounting when financial accounting is adopted,while other businesses only need financial accounting.

The ministry of finance recently issued the notice on implementing the accounting standards system,which outlined the general framework and blueprint for the accounting reform of the Chinese government.The scope defined in the content covers all the elements that need accounting,namely,the implementation of 5+3 accounting elements.Relevant government accounting reform notices,laws and regulations have also been issued,the further reform of government accounting has entered a comprehensive new stage.Government accounting reform is a political task,so on the basis of learning from international experience and summarizing the existing experience,the relevant departments need to speed up the release of government accounting specific standards system,application guidelines;At the same time,government officials are required to comply with all requirements,implement the reform of government accounting,enhance the transparency of government information,and accept Suggestions and opinions from all walks of life with an open mind.

In the 21st century,with the rapid development of national economy,the original government accounting mode has become more and more difficult to adapt to the development of society.Therefore,based on the national conditions,it is particularly necessary to establish and develop the government comprehensive financial reporting system based on accrual accounting.China's government accounting reform can promote the management of the assets and property of administrative departments,at the same time,it can strengthen the prevention and control of capital risks,and make the information of assets and debts of our administrative organs more standardized and more open and transparent.The introduction of new standards and systems,coupled with the operation of the reform pilot,is bound to make the government accounting reform more smoothly.

以上為Assignment代寫案例范文全文,內容和格式僅供留學生參考學習之用,切忌抄襲,如有Assignment代寫需要,請聯系網站客服。

其他案例

911国产在线观看无码专区