On the accounts in the use of administrative units

Abstract: The administrative unit's business activities are distinct from production and business activities, financial activities and business processes is not the same, to reflect and monitor financial activities, accounting and will have its own different characteristics, so the content of the accounting classification of accounting object set of accounts and business use are also very different with the article begins by describing the set of administrative principles of accounting courses, and a brief analysis of the administrative units and institutions set of accounts between the presence and use of the difference.

Keywords: accounts, administrative units and institutions

Administrative institutions accounting for gains and losses are not accounted for, but rather focus on the balance of funds accounting for the accounting nature of the object determines the characteristics of the different accounting, and accounts is the specific content of the accounting object according to certain principles of scientific classification, the administrative institutions set of accounts is to do with the use of administrative institutions of the basic premise of accounting work.

First, the administrative units of the principles of accounts set
Set of accounts for the quality of accounting information have a decisive impact, the administrative institutions set of accounts should follow the following principles.

(A name of accounts and accounting content should be unity
In order to facilitate the accounting data in various regions, departments and meta-analysis of the country, especially in order to reflect the implementation of the national budget, the administrative institutions of the accounts by the Ministry of Finance to develop a unified. Accounts of the name without the Ministry of Finance agrees not to change and consolidation, its content and use of accounting methods are not free to change their business activities as a result of the needs of various regions, departments can add subjects reported to the Ministry of Finance agree, for details of subjects, can be by regions, departments and units at grass-roots necessarily require self-imposed.

(Two units of accounting subjects to adapt to the characteristics of business activities, in line with budget management requirements
Administrative unit's business activities and production and business activities are not the same, administrative units and institutions of business activities have their own different, as some institutions to implement paid services, certain revenue and administrative units will be required to perform their duties, no their business income, and some institutions require cost accounting, cost accounting does not exist the problem of administrative units, etc. Therefore, the full set of accounts to take into account the actual needs of unit operations, but also easy to account to compare results with the government budget analysis, to strengthen budget management.

(Three units of accounting subjects to adapt to the requirements of internal management
Accounts to provide information necessary to comply with the requirements of national macro-management, meet the relevant parties to understand the financial situation and income and expenditure needs, but also to meet the needs of units to strengthen internal management, forecasts for the unit leadership, decision making and daily management to provide detailed effective accounting information, so set of accounts of unity, but also local conditions, such as some units within the two units accounted for as an accounting body, set up internal financial clearing house, cost accounting, which will require some additional accounts, increasing accounts of class times.

Second, administrative units and institutions of the existence of differences between accounts
Administrative tasks for the implementation of the national authorities the funds required by the financial departments at all levels of government funds from the government budget allocation and disbursement, administrative operations are intended to meet public needs, with a significant non-market with administrative units compared to institutions sources of funding multi-channel, multi-use expenditures. institutions in addition to funds from government funds, there are derived from the parent unit of capital and other business activities, capital expenditures and institutions use There used to conduct professional business activities, are used to carry out business activities, have used subsidies for ancillary units, there used to be turned over to superiors, and so on. Due to social functions and sources of funds, use of different administrative units and institutions in a set of accounts and use, etc. have their own characteristics, this will be the accounting factors are briefly described.

(An asset class subjects
First, exchange funds, the administrative accounting is only a "temporary payment" subject, and the institutions of accounting, there are "notes receivable", "accounts receivable", "prepayments" and "Other receivables" four subjects. This is because the contents of the administrative units of relatively simple transactions, including the administrative units in the business activities with other units, subordinate units or employees of the unit happens to be a temporary settlement payments in the accounting reduced to prepayments of accounting, and payments between institutions with corporate accounting subjects as the second, the administrative units of inventory only "stock materials" A, and institutions of "material" and "finished" two subjects. This is because the cause units can manufacture products for foreign sales or use-oriented units, administrative units do not have such a business for the recorded value of the material, the two requirements are also different: the administrative units, materials procurement and transportation process in transport fees, travel expenses, etc. not included in the price of materials, direct expenses for the treatment, while in the institution, the transport charges should be included in the price of materials accounted for the third, investment securities and foreign subjects. "securities" subject to administrative units of the purchase accounting bonds, "foreign investment" subjects and institutions to reflect and monitor the situation of foreign investment in order to guarantee the administrative unit to perform the duties of agencies, administrative units do not participate in foreign investment, but there are surplus funds in the unit, without affecting the completion of administrative tasks , the balance of funds can be used to purchase government bonds, and can only purchase government bonds, not to buy other securities, while foreign investment institutions, including not only the purchase of various securities, including money, materials, fixed assets or intangible assets, foreign investment Fourth, institutions are "intangible assets" subject, not administrative units. This is because the institutions of scientific institutions, universities, etc., these knowledge-intensive institutions are often patented, non-patent Technology, copyright, trademarks and other intangible assets of the producer or user, changes must be accounted for changes in intangible assets, and administrative units will be administered, does not involve the issue of intangible assets. Links to free download http://www. hi138.com
(B liability class subjects
Administrative units and institutions of different liability class subjects is that the administrative unit "temporary deposits" subjects the corresponding institutions "borrow," "notes payable", "accounts payable", "receipts in advance", "Other payables" "tax payable" and other subjects. administrative units in the business activities with other units and individuals have occurred in the settlement amount to be included in the "temporary deposit" account accounting, including temporary temporary (deposit deposit, bonds, etc., and to cope with not payments, and the unknown nature of the funds received from other units of the funds entrusted to act, but also for temporary deposits, should be cleared up checkout, no long-term losses, while the institutions "borrow money" refers to the institutions to the financial sector, higher-level units, loans from financial institutions and other units to compensation for the use of a variety of borrowed funds, public institutions through market transactions, the formation of the liabilities of "notes payable", "accounts payable", "receipts in advance" accounting subjects, as a result the formation of taxable income liabilities with the "tax payable" subject accounting, other payables, other units or individuals temporarily closed amounts of "Other payables" accounting subjects, such as leased fixed assets, rent, deposit deposits.

(Three classes of net assets subject
Net assets are the difference between assets minus liabilities. Administrative unit net asset class subjects, including "Fixed Fund" and "balance" two accounts. Fixed Fund is the administrative unit of fixed assets used for capital, fixed amount of the fund and fixed The amount of assets is always equal. balance is the administrative units after balancing income and expenditure balance, the normal balance of fund balances and special funds should be accounted for separately, while the institution of fixed assets net assets net assets in addition to forms of "fixed assets" said, but also includes "Business Fund", "special fund", "the cause of balance," "operating balance" and "balance of distribution" and other five accounts. and institutions with the cause of the Fund to account for their own non-restricted use net assets, with a special fund to account for institutions are required to extract funds for specific purposes, and since both institutions operating capital campaign, there are non-operational capital campaign, therefore, set the operating balance of subjects to that unit operating income support even after the balance, said the cause of balance subject to the non-operating income offset the balance. In addition, institutions should be allocated to the balance, and administrative units of the balance can not be assigned, can only be carried forward next year to continue to use.

(D income class subjects
Class subjects include administrative unit income "credited funds", "extra income", "other income" three accounts, and of the income range is very wide, with "financial assistance income" and "higher subsidy income," " transferred funds "," business income "and" operating income "," subsidiary unit of payment "," other income "and other subjects. the specific differences between the two include: the financial sector or the higher-level units credited to the budget funding, administrative units included in the "Dial-funding" institutions are included in "Financial assistance income" as accounting for higher-level units credited to non-financial assistance funds, institutions set up "the higher subsidy income" account, the financial sector, higher-level units or transferred to other units are accounted for separately earmarked special funds, and institutions included in the "Dial-funds" subject, there is a market for institutions to achieve the revenue, which were equipped with "business income" and "operating income" subject , required down from extra-budgetary funds appropriated by the financial sector and some non-paid extra-budgetary funds approved extra-budgetary funds, public institutions be incorporated into the "business income" account, and are separate administrative units Set "extra income" subject to be accounted for.

(Five subjects expenditure category
Class subjects include administrative expenses "to allocate funds," "expenditures," "carry-over self-infrastructure" three accounts, the institutions set up "to allocate funds", "set aside special funds", "special fund expenditures." , "business expenses", "operating expenses", "cost", "carry-over self-infrastructure" and other subjects, of which administrative units "allocated funds" corresponds to the institutions' allocation of funds "," set aside funds "two subjects, according to the approved budget for the accounting unit or parent unit financial funding for broadcasting to the subordinate units credited to the budget funds or special funds, because only in the way when using real money will be allocated this type of business, thus Under such a centralized treasury payment system no longer use the basic subjects, the administrative unit "expenditures" corresponds to the institutions' funds for expenditures, "" business expenses "," operating expenses "," turned over to the higher expenses, "" subsidy to the affiliates. " other subjects, to the unit for the completion of the business activities of the expenditure incurred for accounting; In addition, institutions to strengthen expenditure management, internal cost accounting of the unit when using the "cost" subject to internal accounting accounting institutions labor costs should be included in the fees. Links to free download http://www.hi138.com
References:
1, Tang Yatao. Institution method accounting recommendations for improvement [J]. Accounting Communications, 2011 (2).

2, Liang Yan. Analysis of administrative units and institutions of accounting differences [J]. China Agricultural Accounting, 2010 (8).

3, Ping Libin About accounts of administrative units of the merger [J]. Technology and Management, 2006 (6) Links to free download http://www.hi138.com