Personal summary report of budget accounting

Serious and responsible, proactive, obedient to the overall arrangement, dedicated, helpful, get along well with colleagues, solid business knowledge, excellent business level, can drive colleagues to work actively. Next, I'll show you five essays on personal summary report of budget accounting, hoping to help you!

Budget Accounting Summary Report 1

Time flies. In a blink of an eye, I have been working in the company for three years. Looking back on my work in the past three years, with the care and help of the company's leaders and colleagues, I have a deep understanding and understanding of the company's working environment, management model, organization, rules and regulations, and have made some progress in thinking and business ability. I successfully completed all the tasks assigned by the company and passed the training in _ _ _ _ school. In order to do a better job in the future, sum up experience and draw lessons, the work in the past three years is summarized as follows:

First, seriously study business skills and actively participate in the budget work.

Having good political quality and professional quality is the prerequisite and necessary condition for doing a good job. As a budgeter, I am a newcomer in the field of engineering budget, and I have little knowledge of the industry I am engaged in. In order to improve my own quality and quickly adapt to the enterprise environment and work position, I can be diligent and eager to learn from my colleagues. With the trust and help of company leaders and colleagues, I can constantly improve my business skills, adapt to the needs of the work position as soon as possible, and quickly integrate into this large group in a short time, laying a foundation for the smooth development of my future work.

Second, in strict accordance with the rules and regulations of the company and departments, complete all the work arranged by the company on time and with good quality.

Since entering the company, with the support and help of leaders and colleagues, I have participated in the budget bidding of home projects and independently completed the budget bidding of residential buildings and other projects; Actively participate in the company's bidding registration and bid opening.

By personally participating in the whole process of budget work, I have a preliminary understanding of budget, deepened my understanding of budget concepts, and thus have a deeper understanding of budget work.

Three. Obey the work arrangement of the company's leaders and actively do other work arranged by the leaders.

At work, I can focus on the overall situation, respect my work and love my post, regardless of personal gains and losses. In addition to doing my job well, I can obey the work arrangement of the company leaders and take other tasks assigned by the leaders seriously, without shirking or neglecting. Use time scientifically and reasonably, and actively assist other departments and colleagues to carry out their work and complete other tasks arranged by the company while completing their own work.

Fourth, actively adapt to and abide by the reform of the company's various management systems and further strengthen the sense of responsibility.

In the past three years, the company's rules and regulations have been improved or further improved. I can actively respond to the company's rules and regulations, respect the leadership, obey the management of the company's leaders, strictly demand myself according to the company's existing rules and regulations and the professional ethics of budget officers, strengthen the sense of responsibility, and do my job in time. At the same time, we can actively unite colleagues, help each other and create a harmonious working environment.

Fifth, use the rest time after work to strengthen study.

In order to constantly improve my business skills and better serve my job, I can pay attention to searching the current quota documents and engineering calculation rules related to budget work after work, and strengthen my business knowledge such as engineering quantity calculation skills. Study computer knowledge hard, actively and seriously study engineering budget software, so as to improve your work efficiency, really get twice the result with half the effort, and make your due contribution to the healthy development of the company.

Although some progress and achievements have been made in the work, there are still some shortcomings, so I put forward some requirements and plans for myself in the future work, which will help to implement them smoothly in the future work. The specific requirements are as follows:

1, continue to study the professional knowledge of budget, accumulate more experience related to this major, consult more relevant budget materials, integrate theory with practice, and really apply what you usually learn to practical work, so as to truly master the budget.

2. Make clear the job responsibilities of the budget officer and do your own work according to the job responsibilities of the budget officer. Deepen the understanding of post responsibilities and change ideas as soon as possible.

As an employee of the company, everything takes the interests of the company as the priority. While doing your job well, don't do anything that will damage the company's development and reputation.

4, strengthen learning, and constantly improve their overall quality. During working hours, in addition to studying your own work, you should constantly supplement your extracurricular knowledge and make full use of your spare time to improve your quality and personal accomplishment.

In my future work, I will definitely carry forward my advantages, correct my shortcomings, foster strengths and avoid weaknesses, strive for greater achievements and constantly improve myself.

In a word, my work in the past three years has been substantial. In the future, I will work harder, love my job, strictly abide by the company's rules and regulations and ethical code of conduct, do my job well, give full play to my ability and make contributions to the company's development conscientiously.

Summary report of budget accounting II

The funds required for administrative units to perform the tasks of state organs shall be allocated from the government budget funds by the financial departments of governments at all levels. It is based on cash basis, and the purpose of administrative units' business activities is to meet the needs of the public, which is obviously non-market. Compared with administrative units, public institutions have many sources of funds and many purposes of expenditure.

The funds of public institutions come not only from the government financial allocation, but also from the business activities of superiors and units. Expenditure of public institutions is used for professional business activities, business activities, subsidies to subordinate units and turned over to higher authorities. The biggest difference between administrative units and administrative units is that there is no external supervision and management function. Due to the different social functions, sources and uses of funds, administrative units and institutions have their own characteristics in the setting and application of accounting subjects.

Public institution accounting is a professional accountant who accounts, reflects and supervises the budget implementation and results of various public institutions at all levels. Can be divided into: 1. Institutions in agriculture, forestry, water conservancy, meteorology and other departments. 2. Institutions in industries, transportation and other departments. 3. Institutions in the business sector. 4. Institutions in the departments of culture, publishing, cultural relics and education. 5 institutions of social security, health and other departments. 6. Scientific research institutions. 7. Other institutions. Features 1. Not for profit, not having social management function. 2. This article only refers to the state-owned institutions that are included in the budget management, excluding non-state-owned institutions, institutions that implement enterprise management and affiliated enterprises of institutions. Institutions and administrative units have the following differences:

(1) Asset Account

First, among the current accounts, the administrative unit accountant has only one account for temporary payment, and the public institution accountant has four accounts for notes receivable, accounts receivable, prepayments and other receivables. This is because the current business content of administrative units is relatively simple, while the current account of public institutions is the same as that of enterprise accounting. Two, the administrative unit inventory only "inventory materials", institutions have "materials" and "finished products" two subjects. This is because institutions can manufacture products for external sales or personal use, and administrative units do not have such business. Third, the Securities and Foreign Investment Section.

Eyes. In order to ensure the administrative unit to perform its duties, the administrative unit does not participate in foreign investment, but can use the surplus funds to buy government bonds, and can only buy government bonds, and may not buy other securities. The foreign investment of public institutions includes not only the purchase of various securities, but also the foreign investment of money, materials, fixed assets or intangible assets. Fourth, institutions have "intangible assets" subjects, but administrative units do not. Administrative units only carry out administrative management and do not involve intangible assets.

(2) Responsible subject

Temporary deposits of administrative units correspond to loans, notes payable, accounts payable, accounts received in advance, other accounts payable and taxes payable of public institutions. Administrative units and other units and individuals in business activities to be settled in the "temporary deposit" accounting, temporary deposits should be cleared in time, not long-term ledger. The "loan" of public institutions refers to all kinds of money borrowed by public institutions from financial departments, superior units and financial institutions and borrowed from other units for paid use; Liabilities formed by institutions through market transactions are accounted for by the subjects of "notes payable", "accounts payable" and "accounts received in advance"; Liabilities arising from the realization of taxable income shall be accounted for by the subject of "taxes payable"; Other payables and temporary receipts received from other units or individuals are accounted for in the "other payables" account, such as the rent rented into fixed assets and the deposits received.

(3) Net assets account

Net assets refer to the difference between assets and liabilities. The net assets of administrative units include "fixed fund" and "balance" two accounting subjects. In addition to the net assets of fixed assets, the net assets of public institutions also include five accounting subjects: public funds, special funds, business balances, operating balances and balance distribution. Moreover, because institutions have both operating capital movements and non-operating capital movements, operating balance accounts are set up to represent the balance of the unit's operating income and expenditure after breakeven, and business balance accounts represent the balance of non-operating income and expenditure after breakeven. In addition, institutions should allocate the balance, while administrative units cannot allocate the balance, so they can only carry it forward to the next year for continued use.

(4) Income subjects

The income subjects of administrative units include three accounting subjects: allocated funds, extra-budgetary funds income and other income, while the income range of public institutions is very wide, including financial subsidy income and superior compensation.

Help income, allocate special funds, business income, business income, affiliated unit payment, other income and other subjects. The specific differences between the two include: the budget funds allocated by the financial department or higher-level units, the administrative units included in the "allocated funds", and the institutions included in the "financial subsidy income"; In order to calculate the non-financial subsidy funds allocated by the superior units, the institutions set up the subject of "superior subsidy income"; If the special funds allocated by the financial department, the superior unit or other units need to be reimbursed separately, the institutions shall be included in the "disbursement of funds" subject; Because institutions have market income, there are "business income" and "operating income" subjects respectively; The extra-budgetary funds allocated from the financial special account and the part of extra-budgetary funds that have not been turned over to the financial special account of extra-budgetary funds with the approval of the financial department, the institutions shall be included in the accounting of "business income", and the administrative units shall separately set up the account of "extra-budgetary fund income".

(5) Expenditure subjects

The expenditure subjects of administrative units include three accounting subjects: appropriation, expenditure and self-raised infrastructure carry-over, while institutions set up several subjects, such as appropriation, special fund appropriation, special fund expenditure, business expenditure, cost and self-raised infrastructure carry-over. Among them, the "appropriation" of administrative units corresponds to the two subjects of "appropriation" and "special appropriation" of public institutions, which are used to calculate the budgetary funds or special funds allocated by financial units or superior units to subordinate units according to the approved budget. Because this kind of business will only exist when the funds are actually allocated, it is basically no longer used under the centralized payment system of the state treasury; The expenditure of administrative units corresponds to the expenditure of special funds of institutions, business expenses, operating expenses, turned-over expenses, subsidies to subordinate units and other subjects, and the expenses incurred by accounting units to complete various business activities; In addition, in order to strengthen expenditure management, institutions should use "cost" subjects in internal accounting to account for labor costs.

Budget Accounting Summary Report 3

The past 20 years have been a year of continuous reform and changes in the current management system of high-tech zones, and also a year of continuous progress and development of high-tech zones. By the end of the year, our bureau has completed the main indicators issued by the leaders of the CMC. With the care of the bureau leaders and the cooperation of the overall comrades, I also better met the work requirements of the bureau leaders.

My job responsibilities are mainly divided into two parts. The first part of budget accounting summary is the accounting of general budget, social security fund financial account and high-tech zone government procurement account. For this part of the business, I work diligently and steadily, which better meets the requirements of the bureau leaders and ensures the completion of the overall main tasks. I can report the change of income in time, so that my superiors can grasp the situation and arrange it in time. By the end of 20__, the local budget revenue of High-tech Zone was 968.77 million yuan.

Work closely with the Treasury Department of the Municipal Bureau to negotiate the transfer of funds. In that year, 240 million yuan was allocated from the Municipal Treasury, and the inventory of funds was learned from the Treasury Department in time to ensure the smooth implementation of the 20__ annual budget expenditure; Strengthen cooperation with high-tech treasury, banks and tax departments, and coordinate the work flow between finance, treasury and tax departments. In that year, nearly 600 tax refund and treasury transfer materials were audited, with the amount of tax refund and treasury transfer of more than 654.38 billion yuan and the budgetary allocation of nearly 565.438+065.438+0, which ensured the normal operation of budgetary allocation business and the timely refund of taxes and treasury transfer. Check the completion and payment of government procurement projects in a timely manner during the management of government procurement accounts, ensure the timely implementation and payment of project funds, do a good job in the accounting handover with Comrade Li Peng's account in 10, ensure that the comrades who took over can fully and independently complete relevant work, and actively explore their own gains and losses in the early management work to help them improve the management quality of government procurement accounts. Check the accounts with the social security center regularly to ensure the safety and timely payment of social security funds.

Budget Accounting Summary Report 4

It's been a year since I took over the expense position. Over the past year, I have a clear understanding of the basic job responsibilities and tasks of this position. The work of the past year is summarized as follows:

My job responsibilities are mainly to collect and account for the expenses incurred by the company in a timely and accurate manner, analyze the expenses incurred by the company, find out the joint points of cost control, and put forward corresponding suggestions and solutions to effectively control the expenses and avoid out-of-control expense reimbursement.

My daily work mainly includes the following seven aspects:

First, carefully check whether the formalities and approval procedures of all kinds of relevant bills received comply with relevant policies and company regulations; In the course of practical work in the past six months, there are often cases where the relevant procedures are incomplete and the relevant reimbursement documents do not meet the requirements. In this case, we must be careful to avoid false reports, concealed reports and other situations that harm the interests of the company.

2. Timely and correctly enter relevant expense vouchers (management expenses, manufacturing expenses and sales expenses) every month, and complete the expense vouchers of last month before the 2nd of each month, which will be postponed in case of holidays; When entering relevant vouchers, you need to carefully check the relevant invoices to ensure that the expenses are collected under the correct subjects. When entering the R&D expenses, the expenses should be accurately collected into each specific new product item according to the new product item list made at the beginning of the year. Print the voucher of last month before 10 every month, paste it and submit it to the financial supervisor for review.

Third, correctly handle the procedures for the deduction of related expenses; Write-offs of all expenses need to be signed by budget accountant, leaders of relevant departments, leaders of finance department and authorized leaders of the company. For the sales company, the personnel of the international business department should pay attention to reconciliation, separate accounts and borrow them. In principle, it is not allowed to directly offset the loan. If other departments need to make up the loan after cancellation, they should fill out a supplementary loan form, indicating the original amount owed, the reimbursement amount and the amount applied for supplementary loan, and submit it to the cashier for supplementary loan after being signed by the financial controller. If all departments need to borrow money, they should first find out the amount owed by individuals and indicate it on the loan application form.

Fourth, according to the social security invoice and social security fee classification list sent by the human resources department, check with the electrical, property and technical transformation; When doing social security expenses, it often happens that the distribution table given by it is inconsistent with the amount paid by the bank. It is necessary to check the distribution error and communicate with the relevant person in charge of the human resources department to correct it before entering the account. Because each social security account is calculated according to the social security payment form provided by Tan, the delivery of invoices will be delayed. Therefore, after the invoice is delivered, it should be attached to the distribution form as the original voucher in time.

5. Urge MCC to copy the water and electricity meter around 26th of each month, urge MCC to issue steam invoices for that month in time, and make correct allocation according to the water and electricity invoices and meter reading details sent by MCC (mainly to share the water and electricity expenses that should be borne by power branch, MCC branch and Xinjiang TBEA Hengyang Power Branch), and submit the allocation table to the finance minister for approval, affix the special seal for finance, and then submit it to the sales accountant for invoicing to the three units. And correctly enter this month's water, steam and expense vouchers, and allocate the listed amounts to these three units through other business expenditure accounts.

6. transport invoice needs to correct the reconciliation of this month, prepare the reconciliation instruction and copy the invoice as an accounting attachment for the special permission that has been accounted for last month but failed to pass the tax deduction; Account reconciliation should be prepared according to the standard account reconciliation format, and can be adjusted only after being signed by the financial supervisor.

7. Report the cost analysis to the financial supervisor within 1 day after the end of the month; After closing the account every quarter, report the quarterly progress to the financial controller according to the requirements of the financial controller. For the reported financial analysis, we should focus on budget implementation, variance analysis, cost control, effect and improvement measures. Analyze the difference between the proportion of each project in income and the same period of last year, and explain the main reasons.

Eight, assist the budget accountant to do a good job of cleaning up the monthly personal arrears, all those who still owe money should write off the accounts first when submitting the accounts, and it is not allowed to take money directly without clearing the accounts. Clean up the transportation expenses every month to prevent the company's transactions from being wrong.

The problems found in the work can be summarized into the following three categories: first, the defects in the system formulation: for example, a considerable number of participants directly paid the meeting expenses, including accommodation fees, to the company after attending the meeting. There are also cases where company leaders accompany them on business trips, and the company leaders pay accommodation fees and then apply for accommodation subsidies after returning to the company. Second, there are defects in the implementation of the system: for expense reimbursement, there are cases where the total amount of invoices posted by the reimbursement personnel is calculated incorrectly but not found, the number of subsidy days is calculated incorrectly, and the summary amount is incorrect. Third, there is insufficient understanding of the tax-related risks of reducing the tax burden of reimbursement personnel: one explanation is that reimbursement personnel fill in the reimbursement documents to pay the salaries of overseas employees; There are cases where a large amount of transport invoice is issued for reimbursement without a corresponding transportation contract.

In view of the above problems, system defects, in line with the principle of saving and reducing expenses, in order to effectively reduce tax burden and tax-related risks, standardize basic management and standardize expense reimbursement, it is suggested that:

1. The words "gift", "cash" and "gift" are not allowed in loan reimbursement;

2. The invoice amount of office supplies should not exceed 10000 yuan, and a list of office supplies must be attached; If the amount of transport invoice exceeds 65,438+00,000 yuan, the corresponding transportation contract shall be attached.

3. The bidding management department is responsible for the reception of customers where the company is located, the bidding, unified procurement and unified management of cigarettes, wine and gifts, and the billing content is reported to the company's chief accountant for approval and decision. Business department reception will receive cigarettes, wine and gifts from the general manager's office, and in principle, invoices for cigarettes, wine and gifts will no longer be reimbursed; After examination and approval, each department collects and pays its own expenses;

4. Marketers should minimize the phenomenon of getting business by buying gifts by publicizing the company's brand, corporate culture, scale, product quality and technical advantages. If you really need to buy a gift, you must know the billing content and the name of the billing unit of the other party in advance when you spend money to buy goods. You can refuse invoices or stores involving "gift" expenses, and you can take other ways such as changing stores and choosing large shopping malls.

5. When buying gifts, the business personnel who do marketing abroad need to report to the competent leader and give special instructions. For invoices in languages other than English, it is forbidden to use similar words such as "gift" and "gift" in translation; English invoices for gifts can refer to domestic practices;

6. As for the calculation of the number of business trips, the lump sum fee is calculated according to the actual number of days of stay. If there is no accommodation, only food subsidies will be reimbursed. If you stay on the train for more than 6 hours at night, you can take a hard sleeper. If you don't take the hard berth, you can calculate the subsidy according to 50% of the hard seat fare, but the accommodation subsidy is not calculated separately. In case of special circumstances, it is necessary to take a soft berth and a first-class seat, which must be approved by the competent leader.

7, go out to attend meetings, training, in principle, no reimbursement subsidies.

8. If the personnel who go out to urge goods and supervise manufacturing are received by the other unit, the company will not reimburse subsidies and accommodation.

9. In principle, the reimbursement standard for train ticket booking fees for business travelers is 5 yuan/Zhang, and the excess part will not be reimbursed. In principle, the withdrawal fee for outbound personnel shall be reimbursed according to the standard of 10 yuan/pen (1 RMB 0,000), and outbound personnel shall not be reimbursed for foreign exchange expenses in principle.

Ideas for improving the work in the next step:

First of all, strengthen learning, strengthen professional knowledge, speed up knowledge update and effectively improve skills. We should not only learn professional theoretical knowledge well, but also practice more and ask more questions in our work in view of the lack of current work experience and practical operation ability. Write down the knowledge or experience you learn every day in a notebook, apply what you have learned, accumulate over time, and grow slowly. In addition, we should actively contact the relevant business knowledge of each position and put forward some positive and reasonable suggestions in combination with the job responsibilities of this position to promote the improvement of work efficiency. Let individuals grow up as soon as possible in this big financial team and contribute their own strength to the company.

Budget Accounting Summary Report 5

20____ is my second year in the finance department. In a year's time, I can abide by the law, study hard, study hard, be conscientious and dedicated, and play my due role and make contributions in financial positions.

First, seriously study political theory knowledge, participate in useful political activities, and constantly improve their ideological cultivation and political theory level.

20____, actively respond to the call of our bureau and the Ministry of Autonomous Region to build a "learning organization" team, especially the contents of the resolutions of the Third and Fourth Plenary Sessions of the Eighteenth Central Committee. In the process of learning, you can take notes, actively discuss, experience with your heart and write your own ideas. At the same time, actively participate in political activities such as "the image of civilized law enforcement tree" and "learning from Comrade Ren Changxia", as well as the speech contest of "Love your post and be dedicated" and the knowledge contest of "Two Regulations". When participating in activities, we made clear our goals, set an example, exercised our courage and raised our consciousness.

Two, love their jobs, work hard, not afraid of difficulties, the courage to shoulder heavy burdens, enthusiastic service, play its due role in their posts.

1, take the overall situation into account, obey the arrangement, unite and cooperate. This year, according to the work arrangement of the finance department, I adjusted from the original bookkeeping position to the reimbursement position. In the process of changing posts, I can take care of the overall situation, obey the arrangement, learn from experienced comrades with an open mind, seriously explore and summarize methods, enhance business knowledge, master business skills, unite with comrades, strengthen cooperation, quickly adapt to new jobs, be familiar with reimbursement business, and do a good job in financial audit and supervision with all comrades.

2. Adhere to principles, be objective and fair, and act according to law. Mainly responsible for financial reimbursement for one year. In practical work, based on the principles of objectivity, preciseness and meticulousness, I seek truth from facts in handling accounting affairs, carefully examine and verify, strengthen supervision, strictly enforce financial discipline, and make financial reimbursement according to the requirements of the financial reimbursement system and the standardization of basic accounting work. When reviewing the original documents, dare to point out the original documents that are untrue, irregular and illegal, and resolutely refuse to reimburse them; The original vouchers with inaccurate and incomplete records shall be returned, and the handling personnel shall be required to correct and supplement them. Through careful examination and supervision, the accounting voucher procedures are complete, standardized and legal, and the accounting information in our hospital is true, legal, accurate and complete, which effectively plays the role of financial accounting and supervision.

3, hard-working, willing to endure hardship, willing to contribute. Since the beginning of this year, due to the overall relocation of the site, the accounting foundation has been standardized and rectified, and the intensity and difficulty of financial work have increased. In addition to completing the reimbursement work, it also takes into account the back office work and other businesses in the department. In order to complete various tasks with good quality and quantity, I don't care about personal gains and losses, I don't pay attention to personal interests, and I often work overtime. Carry forward the spirit of being willing to bear hardships, loving one's post and being dedicated in work, and always be conscientious and conscientious. While completing the task of reimbursement, we paid attention to internal affairs, made a good budget and managed deposits, and successfully completed various tasks, which played an advanced and exemplary role.

4, love their jobs, improve efficiency, enthusiastic service. In finance, I have been devoted to my work with dedication, enthusiasm and patience. Treat all comrades who come to submit an account equally, serve warmly, explain patiently, and do a good job in publicizing accounting laws and regulations. In the process of work, don't make things difficult for comrades, don't delay the reimbursement time: timely reimburse true and legal documents; For non-compliant vouchers, explain the reasons and ask for correction. Strive to improve work efficiency and service quality, and win the praise of the majority of police workers with efficient and high-quality service.

Three, abide by the law, honesty and self-discipline, establish a good image of the working people's police and financial workers.

As a financial worker in the _ _ system, I have a dual identity. Therefore, in the usual work, we should not only demand ourselves by the standards of a working people, but also learn and master the knowledge of laws and regulations related to reeducation through labor, so as to know the law and understand it. At the same time, we should take an accountant as the standard, strengthen the education and construction of accounting professional ethics, be familiar with financial laws, regulations and rules and the unified accounting system of the state, enforce the law impartially, and be honest and clean. In practical work, we should combine _ _ work with financial work, handle law enforcement and financial affairs well, practice the purpose of "strict law enforcement and enthusiastic service", serve public security workers wholeheartedly, and establish a good image of _ _ working people's police and financial workers.

Four, study hard, enhance business knowledge, improve work ability.

In order to adapt to the current social development, I can arrange and make full use of my spare time according to my business study, and strengthen the study and training of financial business knowledge. By learning the knowledge of accounting computerization and the application of financial software, I have mastered the skills of computerization and improved my practical operation ability; Through the continuing education and training of accountants, I have learned the standardization requirements of basic accounting work, so that my accounting knowledge and level have been updated and improved, adapted to the current work requirements, and prepared for future work.