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ren min yin xing ji zhong cai gou hui ji que ren ji chu de xuan ze
Author(s): 
Pages: 77-78
Year: Issue:  12
Journal: Xi'an Finance

Keyword:  集中采购 会计确认 权责发生制;
Abstract: 目前人民银行的会计核算采用的是收付实现制原则,由于集中采购业务中具有采购与支付环节相分离,采购过程较长等特点,收付实现制难以准确反映集中采购活动的真实情况。本文试对收付实现制与权责发生制进行比较,对目前人民银行集中采购会计核算存在的问题进行分析,从而提出改革集中采购会计核算确认和计量原则的思路。
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