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伴随我国市场经济的发展以及公共财政体制的逐步改革,旧的事业单位会计制度已难以满足国库集中支付制度等改革的要求,在此背景下新事业单位会计制度应运而生。新事业单位的主要变化体现在事业单位固定资产核算、会计核算科目的设置以及财务报表体系三个方面。本文系统分析了新事业单位会计制度的变化,并根据变化的内容提出事业单位预算管理的主要措施。
With the development of China’s market economy and the gradual reform of the public finance system, the accounting system of the old public institutions has been unable to meet the reform requirements of the centralized treasury payment system. Under this background, the new institutional accounting system came into being. The main changes of new institutions are reflected in the institutional fixed assets accounting, accounting subjects set up and financial reporting system in three areas. This article systematically analyzes the changes of the accounting system of new business units, and puts forward the main measures of the budget management of public institutions according to the content of the changes.