Does financial accounting and budget accounting have to be consistent with fiscal appropriation reve

Hello dear, your reply to your question is as follows, I hope it will be helpful to you:

In general, budget accounting is used when obtaining financial allocations.

It is consistent with the data of financial accounting.

Example of the principle of cash payment system: the financial department allocated 500,000 yuan of project construction funds to a budget unit on May 31, and on June 1, the unit received a notice of arrival from the bank, then the unit should record the income in June, but not in May according to the date of financial allocation.

Example of the principle of special use of special funds: If the financial department issues the "special fund for the maintenance project of the Xiaoqing River water conservancy project" to the water conservancy department, the water conservancy department can only use the special fund for the "maintenance project of the Xiaoqing River water conservancy project" according to the regulations, and shall not be diverted for other purposes.

The general principle of general budget accounting is the standard for carrying out budget accounting work, and it is the general rule and criterion for engaging in accounting and accounting handling and preparing accounting statements in budget accounting work.

The cash system, also known as the cash system or the paid-in system, is based on the receipt or payment of cash to record the realization of income and the occurrence of expenses. According to the cash basis, the attribution period of income and expenses will be closely linked to the occurrence or absence of cash receipts and disbursements. In other words, cash receipts and expenditures are recorded as income and expenses in their entirety, regardless of whether the economic transactions linked to the cash receipts and expenditures are substantively occurring.

The principle of earmarking funds for specific purposes refers to the fact that funds for specific purposes should be used according to the specified purposes and reflected separately. This principle is a standard unique to public institution accounting, and it only exists in public institution accounting, including hospitals. In hospitals with a large number of capital investment entities and more investment projects, the funds must be used according to the different purposes specified at the time of obtaining the funds, and the funds must be earmarked and a special account must be set up; Accounting statements should separately reflect their acquisition and use, so as to ensure the effectiveness of the use of special funds.

Hello dear, happy to answer your questions. The budget revenue of the fiscal appropriation at the same level refers to the appropriation obtained from the financial department at the same level, including two categories:This level is transferred horizontallyNon-local financial allocation.

Excludes:Obtain funding from the financial department at the same level as the non-concurrent friendIt is used to carry out scientific research activities and auxiliary activities(Non-peer financial allocations for scientific research are included.)"Business budget income - scientific research budget income - financial allocation at the same level".account).

For example, for municipal units, other departments at the same level of the Finance Bureau allocate funds to the unitsHorizontal appropriations at this level, if the provincial treasury or state appropriation belongsNon-local financial allocation.

Summary. Budget accounting is primarily financial accounting for non-profit organizations. The accounting basis of budget accounting and financial accounting is different, the accounting of public institutions is based on the cash basis and the accrual basis, while the enterprise is based on the accrual accounting.

Budget grinding and accounting is primarily financial accounting for non-profit organizations. The accounting basis of budget accounting and financial accounting is different, the accounting of public institutions is based on the cash system and the accrual accounting, while the enterprise is based on the accrual accounting.

The components of the budget will be different from the financial accounting of the enterprise group, which is divided into 5 categories, while the enterprise is divided into 6 categories. Budget accounting is not owner-interested.

The formulas of these two types of accounting are also different.

In fact, the most important thing is that budget accounting is to work as a state-owned asset, and the state-owned income will eventually go through a redistribution, and in the end, the budget should be used to achieve common prosperity. Because Soonai has this purpose, the ** unit must have a separate and other accounting system, so two different types of accounting were finally introduced.

**Financial accounting and budget accounting are two different financial management systems, and their nature, purpose, scope of application and other aspects are different.

First of all, financial accounting is an accounting system with financial management as the main purpose, and its main function is to record financial matters such as assets, liabilities, income and expenditure, so that the financial management department can supervise and control. The main work content of financial accounting includes income and expenditure, asset and liability management, auditing, financial reporting, etc. Financial accounting is based on historical costs and is primarily tasked with recording, verifying and reporting financial information.

Secondly, budget accounting is an accounting system with budget management as the main goal, and its main function is to plan and control the use of funds to ensure that all expenditures are within the scope of budget control. The main work content of budget accounting includes budget preparation, budget implementation, budget control, budget adjustment, etc. Budget accounting is based on budget figures, and its main task is to guide, control, analyze and evaluate budget implementation.

**The difference between financial accounting and budget accounting is also reflected in the scope of application of the two. The scope of application of financial accounting is all financial activities, including treasury management, tax collection, management, state-owned asset management, etc. Budget accounting is mainly used to audit and control budget expenditure, and does not directly interfere with the daily economic activities of **.

To sum up, both financial accounting and budget accounting are indispensable components of financial management, but there are certain differences in the nature and functions of the two. Financial accounting is mainly for the recording and supervision of historical data, while budget accounting is mainly used for the preparation, control and analysis of budgets to ensure the rational use and supervision of funds. At the same time, there are clear differences in the scope of application.

Understanding these differences can not only better carry out financial management, but also provide reference and support for reasonable decision-making of the department.

Summary. Dear, I am glad to answer for you, the inconsistency between the financial appropriation income and the fiscal appropriation budget income is that when the funds are received, it is clear that it does not belong to the budget income of the unit and should be paid into the finance, so it does not need parallel bookkeeping when it comes in and out, such as fee income, fine and confiscation income, interest income, rental income, asset disposal income, etc.

Dear, I'm glad to answer for you, the inconsistency between the financial Biling appropriation income and the financial appropriation budget income is that when the funds are received, it is clear that it does not belong to the budget income of the unit, and should be paid into the finance, so it does not need to regret that it comes in and goes out, and the relatives have to keep parallel accounts, such as the fee income, fine and confiscation income, interest income, rental income, and income from the disposal of assets.

Financial appropriation refers to the financial funds allocated by the people at all levels to public institutions, social organizations and other organizations included in the budget management, except for the financial and taxation departments of the People's Republic of China, except as otherwise provided by the competent departments of finance and taxation.

Hello dear, the financial income belongs to the total financial resources of Boxing**. Fiscal revenue refers to the sum of all funds raised for the performance of its functions, the implementation of public policies and the provision of public goods and services. Fiscal revenue is expressed as the monetary revenue obtained by the department in a certain period of time (generally a fiscal year).

Fiscal revenue is an important indicator to measure a country's financial strength, and the scope and quantity of public goods and services provided in social and economic activities are largely determined by the adequacy of fiscal revenue.