Classification Of Accounting In Administrative Institutions
According to the relationship between the institutional establishment and the funding allocation of administrative institutions, the accounting organization system of administrative institutions is divided into three levels: the responsible accounting unit, the two level accounting unit and the grassroots accounting unit.
The competent accounting unit (hereinafter referred to as the "competent unit"), that is, reporting funds to the financial department and budgetary management relationship, has an accounting.
Company
The accounting unit.
In other words, the competent accounting unit directly reports to the financial department funds, which belongs to the accounting entity and pfers funds to its subordinate accounting unit.
The two tier accounting unit (referred to as the "two level units") is to report the expenses to the responsible accounting unit or the upper level accounting unit, and to have budgetary management relationship.
That is to say, the two tier accounting units do not directly report the funds to the financial departments, but report the funds to the competent accounting units or the upper level accounting units, which belong to the accounting units and pfer funds to the accounting units they belong to.
The three tier accounting unit (also known as "grass-roots accounting unit").
That is, upward level accounting.
Company
Reporting expenses and budgetary management relations, there is no accounting entity of subordinate accounting units.
Those who report funds to the same level financial departments and do not have subordinate accounting units are regarded as grass-roots accounting units.
That is to say, whether it is to report funds to the financial department, or to report the funds to the higher level accounting unit with the competent accounting unit or the two level accounting unit, as long as there is no accounting unit belonging to it, or it is regarded as a grass-roots accounting entity.
The above accounting units should set up independent budgets and compare them. complete The accounting system. If there is no independent accounting condition, the system of reimbursement of documents should be implemented as a "reimbursement unit".
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