📄 事业会计制度2.htm
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<p align=center style='margin-right:36.0pt;text-align:center'><b><span
style='font-size:10.5pt;mso-bidi-font-size:9.0pt;color:black'>事业单位会计制度（三）</span></b><span
lang=EN-US style='font-size:10.5pt;mso-bidi-font-size:9.0pt'><o:p></o:p></span></p>
<p style='margin-right:36.0pt;text-indent:132.9pt;mso-char-indent-count:15.0;
mso-char-indent-size:8.85pt'><b>第四部分 会计报表的编审<span lang=EN-US><br>
</span></b><span lang=EN-US><br>
事业单位会计报表是反映事业单位财务状况和收支情况的书面文件，是财政部门和上级单位了解情况、掌握政策、指导单位预算执行工作的重要资料，也是编制下年度单位财务收支计划的基础。各单位财务部门必须认真做好会计报表的编审工作。<br>
事业单位会计报表主要包括资产负债表、收入支出表、附表及会计报表附注和收支情况说明书等。报表格式及说明详见本制度附件《事业单位会计凭证》、《事业单位会计账簿》和《事业单位会计报表》。对于有专款收支业务的单位，应根据财政部门或主管部门的要求编报专项资金收支情况表，报表格式另定。<br>
事业单位会计报表应当根据登记完整、核对无误的账簿记录和其他有关资料编制，要做到数字正确，内容完整，报送及时。<br>
一、各单位应当加强日常会计核算工作，会计报表的数字要根据经审核无误的会计账簿记录汇总，切实做到账表相符，有根有据，不得估列代编。<br>
二、会计报表要层层汇总，上级单位要在编制本级会计报表的基础上，根据本级会计报表和经审查过的所属单位会计报表，编制汇总会计报表，并将上下级之间的对应科目数字冲销后，逐级汇总上报。上报上级单位和同级财政部门的会计报表必须经会计主管人员和单位负责人审阅签章并加盖公章。<br>
三、国有事业单位应按本制度规定的格式、内容和期限，向财政部门或主管单位报送会计报表。中央各部门、各省、自治区、直辖市财政厅(局)可根据工作需要增设会计报表。事业单位内部管理需要的特殊会计报表，由单位自行规定。<br>
四、会计报表分为月报、季报和年报(决算)三种。月份会计报表应于月份终了后三日报出；季度报表应于季度终了后五日报出；年度会计报表应按财政部决算通知规定及主管部门要求的格式和期限报出。年报应抄报同级国有资产管理部门。</span></p>
<p align=center style='margin-right:72.0pt;margin-left:72.0pt;text-align:center'><b>第五部分
附 件</b></p>
<p style='margin-right:36.0pt;margin-left:36.0pt'>附件一 事业单位会计凭证<span
lang=EN-US><br>
<br>
一、原始凭征<br>
原始凭证是经济业务发生时取得的书面证明，是会计事项的唯一合法凭证，是登记明细账<br>
的依据。事业单位原始凭证主要有：<br>
1.收款收据；<br>
2.借款凭证；<br>
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