基于新的政府会计制度的事业单位坏账准备核算研讨  

Discussion on the Calculation of Bad Debt Preparation of Public Institutions Based on the New Government Accounting System

作　　者：司倩 Si Qian(Logistics Management Center of Heilongjiang Surveying and Mapping Geographic Information Bureau, Harbin 150086, China)

机构地区：[1]黑龙江测绘地理信息局后勤管理中心,哈尔滨150086

出　　处：《黑龙江科学》2020年第11期140-141,共2页Heilongjiang Science

摘　　要：新的政府会计制度引入坏账准备具有必要性,旧制度下坏账核算有其弊端。提出基于新的政府会计制度下重新梳理事业单位坏账准备核算的计提方法。要在全面执行新的政府会计制度的基础上运用自身的职业判断能力找出最为恰当的账务处理方法,从而进行正确的决策与核算,应用应收账款余额百分比法、账龄分析法、个别认定法会有很好的效果。It is necessary to introduce bad debt preparation in the new government accounting system.Under the old system,bad debt accounting has its drawbacks.A method of accrual based on the new government accounting system to reorganize the calculation of bad debt reserves of public institutions.Based on the full implementation of the new government accounting system,it uses its professional judgment ability to find the most appropriate account processing method,make correct decisions and accounting,and effectively use the balance of accounts receivable method,aging analysis method,individual identification method and other methods.

关 键 词：新的政府会计制度 事业单位 坏账准备核算 

分 类 号：F810.6[经济管理—财政学]