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2013年1月1日起,我国各事业单位均实施了新的会计制度,新旧制度发生了巨大的变化。事业单位怎样有效适应新制度需要做好会计科目、账务处理等各环节的了解工作,实现学习领会目标,提高新制度的运用能力。笔者主要根据自身工作经验,首先分析了事业单位新旧会计制度的差异,其次,提出了事业单位新旧会计制度有效衔接处理的措施。
Since January 1, 2013, all public institutions in China have implemented a new accounting system, and great changes have taken place in the old and new systems. How to effectively adapt to the new system of public institutions need to do a good job accounting, accounting and other aspects of the work to understand and achieve learning objectives, improve the ability of the new system. The author mainly analyzes the difference between the old and the new accounting systems of public institutions based on his own working experience. Secondly, it puts forward the measures to effectively deal with the old and new accounting systems in public institutions.