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System of administrative unit accounting
From;  Author:Stand originally
General principles of the first chapter
  
The first need that admits to get used to our country socialist market economy, behavior of business accounting of accountant of normative administration unit, assure accountant information quality, basis " method of accounting of People's Republic of China " make this system.
This the 2nd system applies to People's Republic of China various executive authority and the other institution that execute administrative financial management, political party is organized (unit of administration of the following a general designation) .
Accountant of unit of the 3rd administration is budgetary fiscal component. Its accountant business accounting must abide by a country to concern law, code and the provision of this system.
The 4th gets a newspaper to concern according to orgnaization organizational system and funds, the accountant of administrative unit organizes a system, cent gives priority to unit of tubal treasurer unit, 2 class treasurer and unit of basic level treasurer 3 class.
Get newspaper funds to door of Ministry of finance, intercurrent unripe budget runs a concern, to be in charge of treasurer unit.
To the director treasurer unit or unit of treasurer of on one class get newspaper funds, intercurrent unripe budget runs a concern, have unit of treasurer of below one class, for unit of 2 class treasurer.
Up unit of one class treasurer gets newspaper funds, intercurrent unripe budget runs a concern, those who do not have inferior treasurer unit, for unit of basic level treasurer.
Get newspaper funds to department of the finance that be the same as class, those who do not have inferior treasurer unit, inspect with unit of basic level treasurer. Unit of officer treasurer unit, 2 class treasurer and unit of basic level treasurer execute independent accountant business accounting, the full accounting that is in charge of this door of constituent government this department, unit works. Do not have the administrative unit of condition of independent business accounting, execute a receipt to apply for reimbursement system, submit an expense account as “ unit ” management.
Unit of the 5th administration ought to be made according to the business dimensions of this unit, personnel and the accounting job job of the burden, install corresponding accounting work orgnaization, provide accounting personnel, should build system of post responsibility to spend with internal audit system.
The each economy professional work that business accounting of the 6th accountant ought to produce with administrative unit is an object, record and reflect the each economy activity of administrative unit oneself. Each capital of administrative unit and belongings, all should bring into business accounting of administrative unit accountant.
Business accounting of the 7th accountant ought to differentiate during the accountant, bear account looks and weave in installment accountant forms for reporting statistics. Cent is year, quarter and month during the accountant. Financial year, quarter and month use date of the Gregorian calendar.
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