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财政部新版的《事业单位财务规则》、《事业单位会计准则》(以下简称《规则》)与《事业单位会计制度》(以下简称《制度》)已于2012年陆续发布,其中《准则》与《制度》要求从2013年1月开始执行。上述制度在预算管理、资产管理、结转和结余管理等方面更贴合实际,与部门预决算进行了较好的结合,也使实际工作中需要的财务主要数据能直接体现在会计账簿上,便于及时进行相关财务分析。在基层交通会计实务处理过程中,新旧会计制度衔接还需要谨慎面对、处理好一
The new version of the Ministry of Finance Financial Institutions, Institutional Accounting Standards (hereinafter referred to as the “Rules”) and “Institutional Accounting System” (hereinafter referred to as the “system”) was released in 2012, of which the “Guidelines” and “System” requirements from January 2013 implementation. The above system is more practical in terms of budget management, asset management, carryover and balance management and has a better combination with the departmental budget and final accounts. It also enables the main financial data required in the actual work to be directly reflected in the accounting books, Facilitate timely relevant financial analysis. At the grassroots level traffic accounting practice processing, the convergence of old and new accounting system also need to be cautious face to deal with a