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近年来,随着我国公共财政体制改革的不断深化、事业单位体制改革的逐步推进,对事业单位的预算管理和财务管理都提出了新的、更高的要求。为了进一步规范事业单位会计核算工作,财政部修订了《事业单位会计准则》和《事业单位会计制度》,规定自2013年1月1日起全面施行,新的会计准则和会计制度对事业单位的财务管理工作有着重要的影响。本文通过对新会计制度下的事业单位的会计核算进行研究,并展开讨论,提出几点事业单位要注意的地方。
In recent years, with the continuous deepening of the public financial system reform in our country, the institutional reform of public institutions has progressed step by step, putting forward new and higher requirements on the budget management and financial management of public institutions. In order to further standardize the accounting work of public institutions, the Ministry of Finance revised the “Accounting Standards for Institutions” and the “Accounting System for Institutions”, stipulating that it will be fully implemented on January 1, 2013. The new accounting standards and accounting systems will provide Financial management has an important impact. This article through the accounting system under the new accounting system of accounting research and discussion, put forward several institutions should pay attention to.