1、1基層行政單位會計工作的重要性及其存在的問題隨著經(jīng)濟社會的發(fā)展和全面依法治國的深入推進，行政單位會計對于合理有效地監(jiān)督行政單位的運行，對于相關(guān)部門做出經(jīng)濟決策的作用越來越突出。行政單位會計也越來越得到黨和國家的高度重視，黨的十八屆三中全會報告就指出，要“加快建立國家統(tǒng)一的經(jīng)濟核算制度，編制全國和地方資產(chǎn)負(fù)債表”。基層行政單位會計是行政單位會計的工作基礎(chǔ)和決策數(shù)據(jù)來源，是行政單位會計能否良好運行的根本點和突破點，基層行政單位會計的重要性不容忽視。另外，近年來對基層行政單位會計的要求越來越高，財政部2013年修訂發(fā)布的行政單位會計制度（以下簡稱新制度）要求基層行政單位會計“向會計信息使用者提供與行

2、政單位財務(wù)狀況、預(yù)算執(zhí)行情況等有關(guān)會計信息，反映行政單位受托責(zé)任的履行情況，有助于會計信息使用者進行管理監(jiān)督和決策”，基層行政單位會計人員不僅應(yīng)做好賬務(wù)處理工作，還要發(fā)揮好會計工作的監(jiān)督、管理和控制的職能。現(xiàn)階段基層行政單位會計工作存在一些問題，比較普遍的有：財務(wù)監(jiān)督制度不健全；存貨核算不明晰，管理不到位；非流動資產(chǎn)核算不明晰，管理不到位；應(yīng)繳款項和往來款項核算不明晰，管理不到位；收支、結(jié)轉(zhuǎn)和結(jié)余核算不明晰，管理不到位；財務(wù)報表的編制不規(guī)范，報送不及時，所提供的數(shù)據(jù)不具有參考價值；新會計制度下各會計科目期初余額確認(rèn)不謹(jǐn)慎。當(dāng)然，現(xiàn)階段基層行政單位會計還面臨一些如會計人員配備較少，會計人員素質(zhì)不

3、高、新舊會計制度差異較大等客觀困難。2基層行政單位會計工作存在問題的解決方法21加強本單位財務(wù)監(jiān)督制度建設(shè)財務(wù)部2012年頒布的行政單位財務(wù)規(guī)則提出基層行政單位應(yīng)建立健全財務(wù)監(jiān)督制度，同時規(guī)定基層行政單位財務(wù)監(jiān)督要包括對預(yù)算管理、收入管理、支出管理、結(jié)轉(zhuǎn)和結(jié)余管理、資產(chǎn)管理、負(fù)債管理等管理情況的監(jiān)督。基層行政單位應(yīng)建立健全內(nèi)部控制制度、經(jīng)濟責(zé)任制度、財務(wù)信息披露制度等制度。基層行政單位監(jiān)督制度對于規(guī)范基層行政單位財務(wù)工作，明確人員權(quán)責(zé)、加強資產(chǎn)管理、規(guī)范資金撥付、嚴(yán)格報銷人員經(jīng)費和公用經(jīng)費、加強基層行政單位內(nèi)部控制能力，保證基層行政單位廉潔高效地運行，保證基層行政單位所負(fù)責(zé)項目的效益具有重要意

4、義。鑒于基層行政單位工作較繁雜，財務(wù)監(jiān)督人員較少，其制定的財務(wù)監(jiān)督制度應(yīng)簡潔明了，切實可行，但至少應(yīng)包含有對本單位組織結(jié)構(gòu)及職責(zé)分工、財務(wù)人員崗位職責(zé)和權(quán)限、會計記錄控制、資產(chǎn)控制、資金撥付控制、經(jīng)費核銷控制、項目資金管理、基建資金管理、預(yù)決算控制、工作報告等方面的規(guī)定。基層行政單位應(yīng)根據(jù)行政單位財務(wù)規(guī)則，再結(jié)合本單位實際情況，制定本單位財務(wù)監(jiān)督制度，并報經(jīng)有關(guān)部門批準(zhǔn)。已制定財務(wù)監(jiān)督制度的要仔細(xì)檢查相關(guān)制度是否符合法律法規(guī)、是否健全、是否合理可行，必要時要做出修訂。基層行政單位還應(yīng)在本單位內(nèi)部定期組織學(xué)習(xí)財務(wù)監(jiān)督制度，并在日常工作中保證財務(wù)監(jiān)督制度落到實處。22加強存貨的核算與管理新制度將行

5、政單位會計科目下的“庫存材料”科目替換為“存貨”科目，“存貨”科目的核算范圍較原有“庫存材料”有所擴大，充分說明了財政部對行政單位存貨管理的重視。加強存貨管理對于嚴(yán)格存貨領(lǐng)用，妥善保管存貨，存貨盤虧損毀責(zé)任追查、存貨長效監(jiān)察機制的建立都有著深刻的意義。行政單位購入的物資和用品較多，既有不納入存貨核算的隨買隨用的零星辦公用品，又有要納入存貨核算的辦公用品、未達到固定資產(chǎn)計量標(biāo)準(zhǔn)的低值辦公家具、專用物資等。行政單位會計人員首先要做的是確定哪些物資要納入存貨核算，確定其初始價值后進行相應(yīng)的會計處理，每個會計期間終了，要做好存貨本期領(lǐng)用清點和盤點工作并進行相應(yīng)的會計處理。同時，應(yīng)按存貨的種類、規(guī)格和保

6、管地點對存貨進行明細(xì)核算。221存貨增加時的會計處理存貨增加時，根據(jù)實際情況編制如下分錄：借：經(jīng)費支出基本支出辦公費/經(jīng)費支出項目支出××項目貸：銀行存款/庫存現(xiàn)金借：存貨貸：資產(chǎn)基金存貨222存貨領(lǐng)用時的會計處理一個會計期間終了，基層行政單位會計人員應(yīng)對本期領(lǐng)用存貨數(shù)進行清點，編制如下分錄：借：資產(chǎn)基金存貨貸：存貨223存貨盤虧時的會計處理對于本期存貨發(fā)生的盤虧損失，查明原因后，編制如下分錄：借：待處理財產(chǎn)損益待處理流動資產(chǎn)損益貸：存貨借：資產(chǎn)基金存貨其他應(yīng)收款等 貸：待處理財產(chǎn)損益待處理流動資產(chǎn)損益224存貨的明細(xì)核算會計人員可以設(shè)立存貨輔助賬，通過存貨輔助賬對存貨進行

7、明細(xì)核算。存貨輔助賬應(yīng)包括存貨名稱、計量單位、取得方式、期初數(shù)量和金額、本期購買數(shù)量和金額、本期耗用數(shù)量和金額、期末數(shù)量和金額、盤盈盤虧數(shù)量和金額、盤點人等條目。會計人員應(yīng)在存貨購進、清點和盤點時，在存貨輔助賬相應(yīng)條目下進行登記，并及時與存貨實存情況進行核對。如果基層行政單位采用電子報表填列存貨輔助賬，并在賬頁內(nèi)設(shè)置取數(shù)公式，相關(guān)處理就比較方便了。在對存貨進行核算與管理時，既要嚴(yán)格遵循相關(guān)法律法規(guī)，又要考慮會計計量和資產(chǎn)管理的連續(xù)性和簡便性。23加強非流動資產(chǎn)的核算與管理231非流動資產(chǎn)增加時的會計處理分類、計量和錄入非流動資產(chǎn)是對非流動資產(chǎn)進行管理的開始，對于提高其管理水平，細(xì)化其管理責(zé)任，

8、監(jiān)督其使用具有重要意義。基層行政單位的非流動資產(chǎn)較多，包括辦公家具、辦公軟件、專用物資、專用器械、在建工程等，會計人員首先要做的是通過查閱采購發(fā)票、實地勘察等手段，依照定義將本期增加的非流動資產(chǎn)分為固定資產(chǎn)、在建工程和無形資產(chǎn)等，準(zhǔn)確計量其初始金額后做出會計處理。行政單位會計人員在分類時，應(yīng)注意到不能夠增加固定資產(chǎn)、公共基礎(chǔ)設(shè)施使用效能或延長其使用壽命的修繕、維護不計入在建工程核算；辦公軟件因為其本身不具有實物載體的特性，應(yīng)作為無形資產(chǎn)而不是固定資產(chǎn)來核算；在建工程既要在會計賬套中進行核算，又按照基建會計處理的要求進行賬務(wù)處理。（1）固定資產(chǎn)在取得時，根據(jù)實際情況編制如下分錄：借：經(jīng)費支出基本

9、支出辦公費/經(jīng)費支出項目支出××項目貸：銀行存款/庫存現(xiàn)金借：固定資產(chǎn)貸：資產(chǎn)基金固定資產(chǎn)（2）在建工程在建設(shè)和安裝時，根據(jù)實際情況編制如下分錄：借：經(jīng)費支出基本支出辦公費/經(jīng)費支出項目支出××項目貸：銀行存款/庫存現(xiàn)金借：在建工程貸：資產(chǎn)基金在建工程（3）無形資產(chǎn)在取得時，根據(jù)實際情況編制如下分錄：借：經(jīng)費支出基本支出辦公費/經(jīng)費支出項目支出××項目貸：銀行存款/庫存現(xiàn)金借：無形資產(chǎn)貸：資產(chǎn)基金無形資產(chǎn)232固定資產(chǎn)折舊盤虧和無形資產(chǎn)攤銷時的會計處理本期固定資產(chǎn)發(fā)生的折舊，編制如下分錄：借：資產(chǎn)基金固定資產(chǎn)貸：累計折舊本期固定資產(chǎn)發(fā)

10、生的盤虧損失，查明原因后，編制如下分錄：借：待處理財產(chǎn)損益待處理流動資產(chǎn)損益貸：固定資產(chǎn)借：資產(chǎn)基金固定資產(chǎn)其他應(yīng)收款等貸：待處理財產(chǎn)損益待處理流動資產(chǎn)損益本期無形資產(chǎn)發(fā)生的攤銷，編制如下分錄：借：資產(chǎn)基金無形資產(chǎn)貸：累計攤銷233在建工程完工和毀損的核算在建工程完工后，編制如下分錄：借：資產(chǎn)基金在建工程貸：在建工程借：固定資產(chǎn)貸：資產(chǎn)基金固定資產(chǎn)在建工程發(fā)生的盤虧損失，查明原因后，編制如下分錄：借：待處理財產(chǎn)損益待處理流動資產(chǎn)損益貸：在建工程借：資產(chǎn)基金在建工程其他應(yīng)收款等貸：待處理財產(chǎn)損益待處理流動資產(chǎn)損益234固定資產(chǎn)、在建工程和無形資產(chǎn)的明細(xì)核算會計人員應(yīng)按固定資產(chǎn)類別、項目和使用部門

11、等對固定資產(chǎn)進行明細(xì)核算，應(yīng)按具體工程項目等對在建工程進行明細(xì)核算，應(yīng)按無形資產(chǎn)的類別、項目等對無形資產(chǎn)進行明細(xì)核算。會計人可以設(shè)立固定資產(chǎn)輔助賬，通過固定資產(chǎn)輔助賬對固定資產(chǎn)進行管理。固定資產(chǎn)輔助賬應(yīng)包括資產(chǎn)分類名稱及代碼、資產(chǎn)名稱、規(guī)格型號、品牌、取得方式、取得日期、折舊方式、法定折舊月數(shù)、期初已提折舊月數(shù)、購入價值、期初折舊、本期折舊、折舊合計、資產(chǎn)凈值、使用部門、保管人、盤點人等條目。固定資產(chǎn)購進、折舊、后續(xù)支出和處置時，會計人員應(yīng)在固定資產(chǎn)輔助賬相應(yīng)條目下進行登記，并及時與固定資產(chǎn)實存情況進行核對。會計人員可以設(shè)立在建工程輔助賬，通過在建工程輔助賬對在建工程進行明細(xì)核算。在建工程輔助

12、賬應(yīng)包括工程名稱、建造方式、建造開始日期、建造時限等條目。在建工程在開始建造、發(fā)生后續(xù)費用和轉(zhuǎn)為固定資產(chǎn)時，會計人員應(yīng)在在建工程輔助賬相應(yīng)條目下進行登記，并及時與在建工程實際完成情況進行核對。會計人員可以設(shè)立無形資產(chǎn)輔助賬，通過無形資產(chǎn)輔助賬對無形資產(chǎn)進行明細(xì)核算。無形資產(chǎn)輔助賬應(yīng)包括資產(chǎn)名稱、取得方式、取得日期、攤銷方式、法定攤銷月數(shù)、期初已提攤銷月數(shù)、購入價值、期初攤銷、本期攤銷、攤銷合計、資產(chǎn)凈值、使用部門、保管人、盤點人等條目。無形資產(chǎn)購進、攤銷、后續(xù)支出和處置時，會計人員應(yīng)在無形資產(chǎn)輔助賬相應(yīng)條目下進行登記，并及時與無形資產(chǎn)實存情況進行核對。如果基層行政單位采用電子報表填列上述輔助賬

13、，并在賬頁內(nèi)設(shè)置取數(shù)公式，相關(guān)處理就比較方便了。在對固定資產(chǎn)、在建工程和無形資產(chǎn)等非流動資產(chǎn)進行核算與管理時，既要嚴(yán)格遵循相關(guān)法律法規(guī)，又要考慮會計計量和資產(chǎn)管理的連續(xù)性與簡便性。24加強應(yīng)繳款項和往來款項的核算與管理241加強應(yīng)繳款項的核算與管理 新制度撤銷了“應(yīng)繳預(yù)算款”、“應(yīng)繳財政專戶款”科目，增加了應(yīng)繳財政款科目。新制度下，基層行政單位應(yīng)繳款項被界定為在業(yè)務(wù)活動中按規(guī)定向有關(guān)單位和個人收取的應(yīng)上繳財政預(yù)算的各種款項，包括行政性收費、政府性基金、罰沒收入、其他應(yīng)繳財政的資金等。基層行政單位會計人員應(yīng)繼續(xù)做好應(yīng)繳財政款的核算與管理工作，并對應(yīng)繳財政款進行明細(xì)核算，便于管理和按時清繳。建議會

14、計人員設(shè)立應(yīng)繳款項輔助賬，應(yīng)繳款項輔助賬應(yīng)包括收入名稱、收入明細(xì)、憑證字號、金額等條目，應(yīng)繳款項增加、減少和核銷時，會計人員應(yīng)在應(yīng)繳款項輔助賬相應(yīng)條目下進行登記。242往來款項管理新制度撤銷了“暫付款”科目和“暫存款”科目，增加了“應(yīng)收賬款”、“預(yù)付賬款”、“其他應(yīng)收款”、“應(yīng)付賬款”、“其他應(yīng)付款”、“長期應(yīng)付款”等科目，對往來款項會計核算的明晰性提出了更高的要求。基層行政單位會計人員在核算每一筆往來款項時，應(yīng)根據(jù)其性質(zhì)及實際收還款時限將其計入相應(yīng)科目進行核算。值得注意的是，對于按進度支付的工程款應(yīng)作為預(yù)付賬款核算，工程審驗結(jié)束后再及時核銷。（1）發(fā)生時根據(jù)實際情況編制如下分錄：借：預(yù)付款項

15、貸：資產(chǎn)基金預(yù)付款項借：經(jīng)費支出項目支出××項目貸：銀行存款/庫存現(xiàn)金（2）審驗結(jié)束后編制如下分錄：借：資產(chǎn)基金預(yù)付款項貸：預(yù)付款項基層行政單位會計人員應(yīng)對往來款項進行明細(xì)核算，建議會計人員設(shè)立往來款項輔助賬，往來款項輔助賬應(yīng)包括對方單位名稱、發(fā)生事由、憑證字號、金額等條目，往來款項增加、減少和核銷時，會計人員應(yīng)在往來款項輔助賬相應(yīng)條目下進行登記，并及時與往來款項實存情況進行核對。25加強收支、結(jié)轉(zhuǎn)和結(jié)余的核算與管理基層行政單位做好收支的核算與管理工作對于掌握本單位資金的使用和結(jié)轉(zhuǎn)結(jié)余情況，防止資金的流失和滯留，提高資金的使用效益具有重要意義。新制度在收支科目上調(diào)整不大，但

16、撤銷了“結(jié)余”科目，增加了“財政撥款結(jié)轉(zhuǎn)”、“財政撥款結(jié)余”、“其他資金結(jié)轉(zhuǎn)結(jié)余”科目，這就要求會計人員在進行資金結(jié)轉(zhuǎn)結(jié)余時既要區(qū)分財政撥款資金結(jié)轉(zhuǎn)結(jié)余和非財政撥款資金結(jié)轉(zhuǎn)結(jié)余，又要區(qū)分結(jié)轉(zhuǎn)資金和結(jié)余資金。251收支、結(jié)轉(zhuǎn)和結(jié)余科目的設(shè)置在收支科目的設(shè)置上，基層行政單位會計人員應(yīng)在“財政撥款收入”、“其他收入”、“經(jīng)費支出”、“撥出經(jīng)費”科目下設(shè)置下級科目，做到將基本收支與項目收支分開核算，將項目收支按項目分開核算，將財政撥款資金收支與其他渠道來源資金收支分開核算，將本單位經(jīng)費與撥給下級預(yù)算單位的經(jīng)費分開核算。會計人員在設(shè)置收支科目時還要充分考慮本單位的實際情況，做到收入科目與支出科目一一對應(yīng)

17、，收支科目清楚明了、不重復(fù)，收支科目有利于本單位所實施項目的核算。另外值得注意的是政府收支分類科目不等同于會計科目，其在會計賬套中的作用更多地在于明細(xì)核算。在結(jié)轉(zhuǎn)結(jié)余科目的設(shè)置上，基層行政單位會計人員應(yīng)在“財政撥款結(jié)轉(zhuǎn)”、“財政撥款結(jié)余”、“其他資金結(jié)轉(zhuǎn)結(jié)余”科目下設(shè)置下級科目，做到將其他渠道來源資金的結(jié)轉(zhuǎn)結(jié)余與財政撥款撥入資金的結(jié)轉(zhuǎn)結(jié)余分開核算，將本單位經(jīng)費的結(jié)轉(zhuǎn)結(jié)余與撥給下級預(yù)算單位經(jīng)費的結(jié)轉(zhuǎn)結(jié)余分開核算，將基本收支的結(jié)轉(zhuǎn)結(jié)余與項目收支的結(jié)轉(zhuǎn)結(jié)余分開核算。252收支、結(jié)轉(zhuǎn)和結(jié)余的管理基層行政單位會計人員要做好資金收支的監(jiān)督管理工作。會計人員應(yīng)與業(yè)務(wù)經(jīng)辦人員加強對接，檢查項目的實施情況，收款

18、方賬戶信息等相關(guān)財務(wù)信息，審查無誤后方可撥付款項，確保資金的安全和效益。特殊情況如涉及政府補助的，要對被補助單位是否符合補助要求進行檢查；撥付給下級預(yù)算單位的項目資金，要檢查項目的實施情況和資金使用情況。基層行政單位負(fù)責(zé)人和業(yè)務(wù)經(jīng)辦人員對會計人員的該項工作應(yīng)予以支持。基層行政單位會計人員還應(yīng)做好重點項目的明細(xì)核算工作，建議會計人員設(shè)立各項目的收支明細(xì)賬，收支明細(xì)賬可采用三欄式明細(xì)賬，具體應(yīng)包括日期、摘要、憑證字號、收到金額、支出金額、結(jié)余金額、結(jié)余方向等條目。會計人員應(yīng)在對項目資金收支情況進行會計處理的同時填列該收支明細(xì)賬。每年度終了，基層行政單位應(yīng)做好本年度資金收支的期末結(jié)轉(zhuǎn)結(jié)余工作，根據(jù)每

19、一筆剩余資金的屬性，將其結(jié)轉(zhuǎn)到相應(yīng)科目。一般情況下，項目審驗完成后的剩余資金和基本收支剩余資金均應(yīng)作為結(jié)余資金核算。26做好財務(wù)報表的報送工作行政單位財務(wù)報表是整體反映行政單位財務(wù)狀況、收支情況和國有資產(chǎn)管理情況的重要的資料，也是判斷單位財務(wù)制度是否健全，內(nèi)部管理制度是否完善的重要依據(jù)。新制度將財務(wù)報表定性為“反映行政單位財務(wù)狀況和預(yù)算執(zhí)行結(jié)果的書面文件”，充分肯定了財務(wù)報表的作用。定期報送符合規(guī)定并具有實際效用的財務(wù)報表有助于業(yè)務(wù)經(jīng)辦人員了解相關(guān)項目資金的收支情況，有助于本單位負(fù)責(zé)人、財政部門和有關(guān)部門全面了解本單位當(dāng)期財務(wù)運行情況，有助于行政單位做好內(nèi)部控制工作。新會計制度規(guī)定基層行政單位

20、應(yīng)在會計期間終了編制本會計期間資產(chǎn)負(fù)債表、收入支出表、財政撥款收入支出表等財務(wù)報表。考慮到基層行政單位期末結(jié)轉(zhuǎn)工作一般以年為單位這一實際情況，資產(chǎn)負(fù)債表、收入支出表、財政撥款收入支出表等財務(wù)報表的編制應(yīng)在會計年度終了進行，力求全面完整，真實準(zhǔn)確。為及時掌握本單位資金使用情況，會計人員還應(yīng)在每會計年度終了編制資金使用情況表、存量資金情況表和對本單位財務(wù)情況進行說明的報告性文件。資金使用情況表應(yīng)包括當(dāng)前會計年度到位的或以前年度到位但和當(dāng)前會計年度相關(guān)的各筆資金的到位金額、使用金額、結(jié)余金額，存量資金情況表應(yīng)包括本單位所有存量資金的明細(xì)情況，報告性文件應(yīng)包括對本單位當(dāng)前會計年度資產(chǎn)情況、負(fù)債情況、收

21、入支出情況、結(jié)轉(zhuǎn)和結(jié)余情況、財務(wù)監(jiān)督工作運行情況等財務(wù)情況的說明。如果基層行政單位有其他規(guī)定的，在不影響上述報表報送的基礎(chǔ)上，遵從相關(guān)規(guī)定。對于收入來源渠道較多的基層行政單位建議在收支情況表中按照來源渠道對資金收支情況進行分表列示并編制匯總表對資金收支情況進行匯總。27做好新制度下各會計科目期初余額的確認(rèn)工作根據(jù)財政部2013年印發(fā)的新舊行政單位會計制度有關(guān)銜接問題的處理規(guī)定，行政單位要將2013年12月31日原賬中各會計科目余額按照該規(guī)定進行調(diào)整，按照調(diào)整后科目余額編制科目余額表，作為新賬各會計科目的期初余額，新賬各會計科目期初余額的確定成為了新舊會計制度銜接工作中首先要解決的問題。會計人員

22、在進行新賬各會計科目期初余額的確定時，需要重點關(guān)注以下事項：（1）存貨和非流動資產(chǎn)的期初余額調(diào)整。會計人員應(yīng)按照新的分類標(biāo)準(zhǔn)將原有存貨、固定資產(chǎn)、在建工程和無形資產(chǎn)進行盤點和計量，得到匯總數(shù)后，分別作為新制度下各科目的期初余額。（2）往來款項的期初余額調(diào)整。會計人員應(yīng)根據(jù)原“暫付款”、“暫存款”科目下核算的往來款項的性質(zhì)將其進行拆分，分別作為新制度下各科目的期初余額。（3）結(jié)轉(zhuǎn)結(jié)余科目的期初余額調(diào)整。會計人員應(yīng)根據(jù)原“結(jié)余”科目下核算的結(jié)轉(zhuǎn)結(jié)余資金的性質(zhì)將其進行拆分，分別作為新制度下各科目的期初余額。在此過程中，會計人員應(yīng)對新賬中各會計科目期初余額的調(diào)整數(shù)和調(diào)整辦法進行詳細(xì)說明并附上證明材料，

23、對于需要追溯到以前年度的，注明每一年度調(diào)整數(shù)；對于調(diào)整金額較大的，報經(jīng)財政部門和其他相關(guān)部門批準(zhǔn)后方可調(diào)整。上述方法立足于現(xiàn)階段基層行政單位會計實際情況，充分考慮到了基層行政單位現(xiàn)階段面臨的問題和困難，上述方法也是提高基層行政單位現(xiàn)有會計核算效率、財務(wù)監(jiān)督水平的較為簡便易行的方法。基層行政單位會計人員可以結(jié)合本單位實際對上述方法加以吸收和應(yīng)用，基層單位會計人員也應(yīng)認(rèn)真學(xué)習(xí)相關(guān)法律法規(guī)，在日常工作中及時總結(jié)經(jīng)驗，積極探索一條適合本部門會計工作的道路。1 the importance of the basic administrative units accounting work and pro

24、blemsAlong with the economic and social development and the comprehensive and thorough going efforts to promote the rule of law, administrative units accounting to supervise the administrative units, effectively for related departments to make economic decisions are playing an increasingly important

25、 role. Administrative units accounting is becoming more and more get of the party and the state attaches great importance to, the third plenary session of the 18 report pointed out that to "speed up the establishment of national unified accounting system, the formulation of the national and loc

26、al balance sheet". Grassroots administrative units accounting is the basis of administrative units accounting work and decision making data source, is good running of the administrative units accounting basic point and the breakthrough point, the importance of the basic administrative units acc

27、ounting cannot be ignored.In addition, in recent years, more and more high to the requirement of grassroots administrative units accounting, the ministry of finance issued revised 2013 "administrative units accounting system" (hereinafter referred to as the new system) for grassroots admin

28、istrative units accounting "to provide accounting information users with administrative unit for finances, budget, implementation and related accounting information, reflect the implementation of administrative accountability unit, will help the accounting information users in the supervision a

29、nd management decisions", the grassroots administrative units accounting personnel should not only to do a good job of accounting treatment, and the supervision of the accounting work, play a good management and control functions.There exist some problems in the present basic administrative uni

30、ts accounting work of common are:Financial supervision system is not sound; Inventory accounting is not clear, management does not reach the designated position; Non-current assets accounting is not clear, management does not reach the designated position; Any item and payment business accounting is

31、 not clear, management does not reach the designated position; Balance of payments, carry forward and balance calculation is not clear, management does not reach the designated position; The establishment is not standard, of the financial statements is not timely, the data provided do not have refer

32、ence value; All accounts under the new accounting system of the beginning balance confirmation is not careful. At present administrative units at the grass-roots level, of course, also face some such as accounting personnel less, accounting personnel quality is not high, the objective difficulties s

33、uch as the differences between old and new accounting system.2 at the grass-roots level administrative units accounting work problems solution21 to strengthen financial supervision system constructionIssued by the ministry of finance in 2012 of the administrative units accounting rules put forward a

34、dministrative units at the grass-roots level shall establish a sound system of financial supervision, at the same time requires administrative units at the grass-roots level financial supervision, to include the budget management, revenue and expenditure management, carry forward and balance managem

35、ent, asset management, liability management and supervision and management. Administrative units at the grass-roots level shall establish a sound system of internal control, economic responsibility system, the financial system of information disclosure system, etc.Administrative units at the grass-r

36、oots level supervision administrative units at the grass-roots level to the standard financial work, clear responsibilities, strengthen asset management, standardization of funds allocated, strict reimbursement funds and public funds, strengthening the internal control ability, administrative units

37、at the grass-roots level to ensure administrative units at the grass-roots level clean run efficiently, ensure the administrative units at the grass-roots level was responsible for the benefit of the project is of great significance.In view of the basic administrative units is multifarious, financia

38、l supervision personnel is less, the formulation of financial supervision system should be simple, practical, but should contain at least this unit the organizational structure and division of duties, financial personnel post responsibility and authority and accounting records control, control of as

39、sets and funds allocated to control control, funds cancel after verification, the project funds management, construction fund management, budget control, work report, etc.Administrative units at the grass-roots level shall, according to the administrative units accounting rules and in combination wi

40、th the practical situation of this unit, unit of financial supervision system are formulated, and reported to the relevant departments for approval. Established financial supervision system to examine whether compliance with laws and regulations, improve the relevant system, whether reasonable and n

41、ecessary to make revision. Administrative units at the grass-roots level should also be studied in this unit organize regular internal financial supervision system, and guarantee in the daily work of financial supervision system into effect.Strengthen the accounting and inventory managementUnder the

42、 new system will be administrative units accounting subjects of "stock material" subject is replaced by "inventory" course, the range of accounting "inventory" course is the original "inventory material", fully illustrates the Treasury of the inventory managem

43、ent of administrative units. Strengthening the inventory management for strict, should properly keep in stock, inventory loss destroyed responsibility tracing, inventory the establishment of a long-term supervision mechanism is of profound significance.Administrative units purchased materials and su

44、pplies more, both as you buy, not included in the inventory accounting with sporadic office supplies, and to include inventory accounting office supplies, low-value office furniture that do not meet the measurement standard of fixed assets, special materials, etc. Administrative units accounting per

45、sonnel the first thing to do is determine what material to include inventory accounting, determine the initial value for the corresponding accounting treatment, after the end of each accounting period, to do a good job and current recipients counted and physical count for the corresponding accountin

46、g treatment. At the same time, should according to stock type, specification and storage location for inventory accounting details.221 the accounting treatment of inventory increaseWhen the inventory is added, according to the actual situation the following entries:Borrow: spending - basic spending

47、- office/spending - - xx project project expensesBorrow: bank deposit/inventory in cashBorrow: inventoryBorrow: asset funds - inventories222 inventory recipients in accountingAt the end of an accounting period, the grassroots administrative units accounting personnel inventory number counting of rec

48、ipients to deal with this issue, the following entries:Borrow: fund assets, inventoryCr: inventory223 the accounting treatment of inventory shrinkageTo the plate the current inventory losses, after find out the reason, the following entries:Borrow: pending property profit and loss - current assets g

49、ains and losses to be processedCr: inventoryBorrow: fund assets, inventoryOther receivables and other loans: pending property gains and losses - current assets gains and losses to be processed224 stock detail business accountingAccountants may establish inventory auxiliary account, auxiliary by inve

50、ntory account for inventory accounting details. Inventory account should include inventory name, unit of measurement, obtains the way, at the beginning, this purchase quantity and amount, quantity and amount for current consumption, the final number and amount, quantity and amount for inventory surp

51、lus dish deficient, inventory quantity and amount for entry. Accounting personnel should be in purchase inventory, inventory, and inventory, under the corresponding item in the inventory auxiliary account registration, and check with inventory factual situation in time. If administrative units at th

52、e grass-roots level using spreadsheet filled up inventory auxiliary account, and set up around a ZhangYe access formula, correlation processing is more convenient.In the inventory accounting and management, should strictly follow the relevant laws and regulations, also want to consider the continuit

53、y of accounting measurement and asset management and simple.23 strengthen non-current assets accounting and management231 the accounting treatment of non-current assets increaseClassification, measurement and entry non-current assets is the beginning of the non-current assets management, to improve

54、the management level, refining its management responsibility, supervision and its use is of great significance. Administrative units at the grass-roots level of non-current assets, including office furniture, office software, special materials, special equipment, construction engineering, etc., the

55、first thing to do is through the accounting personnel purchasing invoices, field investigation, according to the defined this increased non-current assets can be divided into fixed assets, projects under construction and intangible assets, such as accurate measurement after its initial amount to mak

56、e accounting treatment.Administrative units accounting personnel in the classification, should notice not to increase the fixed assets, and public infrastructure use efficiency and prolong the service life of repair, maintenance is not included in the calculation of projects under construction; Offi

57、ce software because of its itself does not have the characteristics of physical carrier should be as intangible assets rather than fixed assets accounting; Projects under construction should not only in accounting books set of accounting, and accounting treatment in accordance with the requirements of the capital construction accounting treatment.(1) in fixed assets, according to the actual situation the following entries:Bo