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我国市场经济的快速发展推动了公共财政体制的改革和机关事业单位的改革发展,这对机关事业单位的财务管理和会计工作提出了更高的要求。因此,在这种背景下旧的会计制度已经无法适应机关事业单位的财会工作改进,新会计制度应运而生。本文介绍有关新会计制度的概念和新增内容,重点分析新会计制度下机关事业单位的财会工作所面临的挑战以及所受到的影响,并提出相应的应对策略,促进机关事业单位财会工作的质量提高。
The rapid development of the market economy in our country has promoted the reform of the public finance system and the reform and development of institutions and public institutions, putting forward higher requirements on the financial management and accounting of organs and public institutions. Therefore, in this context, the old accounting system has been unable to adapt to the improvement of financial and accounting institutions and institutions, the new accounting system came into being. This article introduces the concept and new content about the new accounting system, focuses on the analysis of the challenges faced by the financial and accounting work of the institutions and institutions under the new accounting system and its impact, and proposes corresponding coping strategies to promote the quality of the accounting work of institutions and public institutions improve.