论文部分内容阅读
国库会计核算整理期是国库会计中的一个专用名词。它的含义可以归纳为:为了确保国库收支决算报表的准确性、完整性、安全性,人民银行国库部门(以下简称国库部门)专门设置用于处理上一年度未达预算收入款项以及对账过程中发现的预算收入(含支出、退库)更正事项的一段时期。国库会计核算整理期的设置与否由各级国库部门根据本地的实际情况决定,但它对国库会计具有较大的影响。本文拟通过研究设置国库会计核算整理期的利弊,分析不设置整理期的前提条件,进而为各级国库是否设置整理期及整理期的时间确定提出相关政策建议。
Treasury accounting consolidation period is a special nomenclature in the treasury accounting. Its meaning can be summarized as follows: In order to ensure the accuracy, completeness and safety of the state treasury budget statement, the Treasury Department of the People’s Bank of China (hereinafter referred to as Treasury Department) specially set up to handle the previous year less than the budget revenue and reconciliation During the process of the budget revenue (including expenditures, retirement) corrections for a period of time. Whether or not the treasury’s consolidation period is set by the state treasury departments at all levels depends on the actual situation in the country, but it has a greater impact on treasury accounting. This article intends to study the pros and cons of setting up treasury accounting consolidation period, analyzing the preconditions for not setting up consolidation period, and then putting forward relevant policy recommendations for determining whether to set the consolidation period and finishing period for all levels of treasury.