What are included in the accounting statements of public institutions? What are included in the accounting statements of public institutions? What must be prepared currently include balance sheets, income and expenditure statements, and fiscal revenue and expenditure statements (if there are financial funds).

To implement the new *** accounting system in 2019, the reports that must be prepared include: Financial accounting: balance sheet, income and expenditure statement, statement of changes in net assets and notes, selected cash flow statement Budget accounting: budget income and expenditure statement, budget

What are included in the accounting statements of public institutions, including the statement of changes in carryover and balances and the statement of fiscal appropriation, budget, income and expenditure? (1) Analyze the preparation and implementation of the unit's budget.

It mainly analyzes whether the unit's budget preparation complies with the relevant national policies, financial system regulations, business plans and work tasks, whether it implements the principle of doing its best according to its ability, and whether the calculation basis of the budget preparation is sufficient and reliable; in the budget

During the execution process, it is necessary to analyze whether the budget execution progress is consistent with the progress of the business plan, and whether there are any special changes compared with previous periods and the reasons for the changes.

(2) Analyze the composition of assets and liabilities and the use of assets.

It mainly analyzes whether the asset composition of the unit is reasonable, whether the custody and use of fixed assets is appropriate, whether the accounts are consistent, whether there are excess reserves of various materials, whether there are any assets losses, etc.; analysis of the unit's fixed assets such as buildings, buildings and equipment

Utilization; analysis of current asset turnover; analysis of whether the source of liabilities complies with regulations, whether the level of liabilities is reasonable, and the composition of liabilities, etc.

Through analysis, existing problems are discovered in a timely manner and targeted measures are taken to ensure the reasonable and effective use of assets.

(3) Analyze the income, expenditure and self-sufficiency level of funds. On the one hand, it is necessary to understand whether the income of the unit complies with relevant regulations, whether it implements the charging standards prescribed by the state, whether it completes the approved income plan, and whether all payable income

Whether fees are paid in full and on time, what are the subjective and objective factors for over-collection or under-collection, and whether there is the ability to increase income; on the other hand, it is necessary to understand whether various expenditures are carried out according to schedule, whether they are used according to prescribed purposes and standards, and whether the expenditure structure is

Reasonably wait, identify existing problems in expenditure management, and propose measures to strengthen management to save expenditures and improve fund use efficiency.

While analyzing the relevant situation of income and expenditure, it is also necessary to analyze the level of self-sufficiency of the unit's funds, as well as the unit's ability to organize revenue and the degree of meeting regular expenditures, and analyze the rate of self-sufficiency of funds and its changes and reasons.

(4) Analyze the situation of staff quota.

It mainly analyzes whether the personnel of the unit are controlled within the establishment approved by the state, whether there are overstaffed personnel, what are the reasons for the overstaffing, and whether the internal personnel arrangements are reasonable; analyze whether the unit's various expenditure quotas are complete, advanced and reasonable, and how the quotas are implemented.

(5) Analyze financial management situation.

It mainly analyzes whether the financial management system of the unit is sound, whether the various management measures comply with relevant national regulations and the actual situation of the unit, and how the measures are implemented.

At the same time, it is necessary to identify existing problems, further improve and improve various financial regulations and management measures, and improve financial management levels.

What accounting statements does a public institution include? 1. Balance sheet 1. The balance sheet is a statement that reflects the financial status of a public institution on a specific date.

Set according to the balance formula of "Assets + Expenditures = Liabilities + Net Assets + Income".

The left side is the asset department, the right side is the liability department, and the totals on the left and right are equal.

2. Public institutions should first compile the balance sheet of their own unit, and then compile the balance sheets of their subordinate units that have been audited and are correct to compile the overall balance sheet of the department.

2. Income and Expenditure Statement The income and expenditure statement is a statement that reflects the income and expenditure balance and distribution of a public institution during a certain period.

The items in the income and expenditure statement shall be listed item by item according to the composition of income and expenditure and the distribution of balances.

The appendices to the income and expenditure statement mainly include a detailed list of business expenses and a detailed list of operating expenses.

Projects in the expenditure schedule should be listed according to "national budget expenditure accounts".

In the detailed list of public expenditures, expenditures arranged with fiscal appropriations and extra-budgetary funds should be listed separately according to the requirements of the financial department.

Do the accounting statements of public institutions include financial expenditure statements? The financial reports submitted by public institutions include main tables such as balance sheets, income and expenditure statements, fiscal appropriation income and expenditure statements, fixed asset investment final accounts statements, relevant appendices and financial statements, etc.

What are the contents of the notes to the accounting statements of public institutions? The notes to the accounting statements of public institutions should disclose at least the following content: (1) A declaration of compliance with the "Accounting Standards for Public Institutions" and the "Accounting System for Public Institutions"; (2) The overall financial status and business of the institution

Description of activities; (3) Further description of important projects listed in the accounting statements, including their main components, increases and decreases, etc.; (4) Description of the disposition of important assets; (5) Major investment and borrowing activities

Explanation; (6) Name, quantity, etc. of assets measured at nominal amounts, as well as explanations for the reasons for measurement at nominal amounts; (7) Explanations on adjustments to carry-forward balances from previous years; (8) It is helpful to understand and analyze accounting

Other matters that need to be stated in the report.