本文通过对新《事业单位财务规则》出台背景的阐述,从五个方面分析了新旧财务规则的差异,对新旧规则的衔接问题,特别是权责发生制下的事业单位会计和在建工程的核算衔接进行了探讨,并提出了相应的策略。 Based on the introduction of the background of the introduction of the new “Institutional Financial Rules”, this paper analyzes the differences between the old and the new financial rules from five aspects, the linkages between the old rules and the new ones, especially the accounting and construction projects under the accrual basis Accounting convergence discussed, and put forward the corresponding strategy.